# Finance Act 2012, Paragraph 21


In section 257 (minor definitions etc), in subsection (1), for the definition of “arrangements” substitute—
““arrangements” includes any scheme, agreement, understanding, transaction or series of transactions (whether or not legally enforceable);”.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/7/paragraph/21 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.