ATTRIBUTION OF RELEVANT DEFEATS

Related Commentary  

17(1)  Sub-paragraph (2) applies if–

(a)there is (or has been) a person (“Q”),

(b)arrangements (“the defeated arrangements”) have been entered into,

(c)an event occurs such that either–

(i)there is a relevant defeat in relation to Q and the defeated arrangements, or

(ii)the condition in sub-paragraph (i) would be met if Q had not ceased to exist,

(d)at the time of that event a person (“P”) is carrying on a business as a promoter (or is carrying on what would be such a business under the condition in paragraph 3(2)), and

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