30 Other circumstances

A person shall not be treated as a promoter for the purposes of Chapter 3 of Part 33 of the Principal Act where—

(a) in the course of providing tax advice, the person is not responsible for the design of the disclosable transaction (including the way in which the transaction is structured) from which the tax advantage expected to be obtained arises,

(b) in the course of a business that is a relevant business by virtue of paragraph (a) of the definition of “relevant business” in section 817D(1) of the Principal Act, the person is to any extent responsible for the design of the disclosable transaction (including the way in which the transaction is structured) from which the tax advantage expected to be obtained arises but does not provide tax advice in the course of carrying out his or her responsibilities in relation to the disclosable transaction, or

(c) the person is not responsible for the design of all of the elements of the disclosable transaction (including the way in which the transaction is structured) from which the tax advantage expected to be obtained arises and could not reasonably be expected to have sufficient information as would enable the person—

(i) to know whether or not the transaction is a disclosable transaction, or

(ii) to comply with the requirements of section 817E of the Principal Act.