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Contents

Legislation
Finance Act 2014

Crossheading Introduction

  • Section 234 Meaning of “relevant proposal” and “relevant arrangements”
  • Section 235 Carrying on a business “as a promoter”
  • Section 236 Meaning of “intermediary”
  1. Introduction
  2. Meaning of “intermediary”

Section 236 | Meaning of “intermediary”

From legislation.gov.uk

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.

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