Related Commentary  

7(1)  For the purposes of this Part a person is a promoter–

(a)in relation to a notifiable contribution proposal if, in the course of a relevant business, the person (“P”)–

(i)is to any extent responsible for the design of the proposed arrangements;

(ii)makes a firm approach to another person (“C”) in relation to the proposal with a view to P making the proposal available for implementation by C or any other person; or

(iii)makes the notifiable contribution proposal available for implementation by other persons; and

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