2E+W+SFor the purposes of section 14 and this Schedule a reference to paying includes a reference to—
(a)paying money,
(b)transferring money's worth, and
(c)paying for goods or services at a price or rate which reflects the opportunity to participate in an arrangement.
Commencement Information
I1Sch. 2 para. 2 in force at 1.10.2005 by S.I. 2005/2455, art. 2(1), Sch. (with art. 3)
3E+W+SIt is immaterial for the purposes of section 14 and this Schedule—
(a)to whom a payment is made, and
(b)who receives benefit from a payment.
Commencement Information
I2Sch. 2 para. 3 in force at 1.10.2005 by S.I. 2005/2455, art. 2(1), Sch. (with art. 3)
4E+W+SIt is also immaterial for the purposes of section 14 and this Schedule whether a person knows when he makes a payment that he thereby participates in an arrangement.
Commencement Information
I3Sch. 2 para. 4 in force at 1.10.2005 by S.I. 2005/2455, art. 2(1), Sch. (with art. 3)