PART 5Promoters of tax avoidance schemes
Introduction
236Meaning of “intermediary”
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.