# Corporation Tax Act 2010, Section 775: Arrangements


A reference in this Chapter to an arrangement includes a reference to an agreement or understanding (whether or not legally enforceable).

---
Source: https://www.legislation.gov.uk/ukpga/2010/4/section/775 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-775
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.