Statute
Section 236 — Finance Act 2014: Meaning of “intermediary”
Text of the provision Official document
Meaning of “intermediary” 236 For the purposes of this Part a person (“A”) is an intermediary in relation to a relevant proposal if—
a A communicates information about the relevant proposal to another person in the course of a business, b the communication is made with a view to that other person, or any other person, entering into transactions forming part of the proposed arrangements, and c A is not a promoter in relation to the relevant proposal.
Official source: legislation.gov.uk
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