Section 160 | Meaning of promotion

(1)For the purposes of section 159, a person promotes arrangements if, in the course of a business or with a view to monetary gain, the person—

(a)communicates information with a view to encouraging another person to implement the arrangements or part of the arrangements,

(b)makes the arrangements available for implementation by another person,

(c)in circumstances where the arrangements have been implemented by another person, organises or manages any aspect of the arrangements, or

(d)arranges (whether directly or indirectly) for another person or persons to take the steps above.

(2)A person does not promote arrangements merely by—

(a)providing goods or services on commercial terms in circumstances where the person does not know, and could not reasonably be expected to know, that the goods or services are being procured or used for the purposes of arrangements falling within section 159(1) (prohibition of promotion), or

(b)providing legally privileged advice or legally privileged information.

(3)For the purposes of subsection (2)(b), advice or information is legally privileged if a claim to legal professional privilege, or (in Scotland) to confidentiality of communications as between client and professional legal adviser, could be maintained in respect of it in legal proceedings.