SCHEDULES
SCHEDULE 30Amendments of Part 5 of FA 2014
PART 2Promotion structures
9
In section 235 (carrying on a business “as a promoter”), after subsection (1) insert—
1A
For the purposes of this Part, a person is treated as carrying on a business as a promoter if the person is a member of a promotion structure (whether or not the person carries on a business).
Schedule 33A describes the cases in which a person is a member of a promotion structure.