Paragraph 40 Interpretation: arrangementsF1
In this Part of this Schedule “arrangements” includes any scheme, agreement or understanding, whether or not legally enforceable.
Annotations
Textual amendments
- F1
Sch. 15 Pt. 3 substituted (with effect in accordance with Sch. 41 para. 3 of the amending Act) by Finance Act 2004 (c. 12), Sch. 41 para. 1