# Corporation Tax Act 2010, Section 938U: Meaning of “scheme”


In 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.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/938U (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-938U
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.