# Finance Act 2012, Paragraph 32


In paragraph 19 (interpretation), in sub-paragraph (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/32 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.