# Taxation (International and Other Provisions) Act 2010, Section 362: Meaning of “participant” and “participation”


(1) In this Part references to “participant”, in relation to arrangements (or a fund), are to a person taking part in the arrangements (or the arrangements constituting the fund), whether by becoming the owner of, or of any part of, the property that is the subject of the arrangements or otherwise.
(2) In this Part references (however expressed) to participation, in relation to arrangements (or a fund), are to be read in accordance with subsection (1).

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Source: https://www.legislation.gov.uk/ukpga/2010/8/section/362 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-362
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.