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Legislation

Finance Act 2014

Crossheading Introduction

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Section 234 Meaning of “relevant proposal” and “relevant arrangements”
Section 235 Carrying on a business “as a promoter”
Section 236 Meaning of “intermediary”

PART 5 Promoters of tax avoidance schemes
Crossheading Introduction

Crossheading Introduction

From legislation.gov.uk

Contents

Section 234 Meaning of “relevant proposal” and “relevant arrangements”
Section 235 Carrying on a business “as a promoter”
Section 236 Meaning of “intermediary”