Interpretation: arrangementsU.K.
[F140In this Part of this Schedule “arrangements” includes any scheme, agreement or understanding, whether or not legally enforceable.]
Textual Amendments
F1Sch. 15 Pt. 3 substituted (with effect in accordance with Sch. 41 para. 3 of the amending Act) by Finance Act 2004 (c. 12), Sch. 41 para. 1