# Corporation Tax Act 2009, Section 931V: Meaning of “scheme” and “tax advantage scheme”

Extent: E+W+S+N.I.

“(1) For the purposes of this Part—
“scheme” includes any scheme, arrangements or understanding of any kind whatever, whether or not legally enforceable, involving a single transaction or two or more transactions;
“tax advantage scheme” means a scheme the main purpose, or one of the main purposes, of which is to obtain a tax advantage (other than a negligible tax advantage).
(2) In this section “tax advantage” has the meaning given by section 1139 of CTA 2010.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/931V (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-931V
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.