# Corporation Tax Act 2010, Section 939I: Minor definitions


(1) In this Part—
“ arrangements ” includes any scheme, arrangement or understanding of any kind, whether or not legally enforceable, involving a single transaction or two or more transactions;
“ charity ” includes a registered club within the meaning of section 658(6) (meaning of “ community amateur sports club ” and “ registered club ”).
(2) In this Part, in the case of a charitable trust, references to a charity being entitled to a repayment of tax are to be read as references to the trustees of the trust being so entitled.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/939I (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-939I
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.