# The Value Added Tax (Disclosure of Avoidance Schemes) (Designations) Order 2004, Paragraph 3


(1) An agreement that payment to a promoter of the scheme be contingent in whole or in part on the tax advantage accruing from the operation of the scheme.
(2) A person is a promoter of a scheme if, in the course of a trade, profession or business which involves the provision to other persons of services relating to taxation—
(a) he is to any extent responsible for the design of the proposed arrangements; or
(b) he invites persons to enter into contracts for the implementation of the proposed arrangements.

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Source: https://www.legislation.gov.uk/uksi/2004/1933/schedule/2/paragraph/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-designations-order-2004/schedule-2/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.