# Corporation Tax Act 2010, Section 962: Interpretation of Chapter


(1) In this Chapter “arrangements” means arrangements of any kind (whether or not in writing).
(2) References in this Chapter to a firm, and to an accounting period of a firm, are to be read in the same way as references to a firm, and to an accounting period of a firm, in Part 17 of CTA 2009.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/962 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-962
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.