# Finance Act 2022, Paragraph 30: Interpretation

Extent: E+W+S+N.I.

In this Schedule—
“the charge to corporation tax on income” has the same meaning as in CTA 2009 (see section 2(3) of that Act);
“HMRC” means Her Majesty’s Revenue and Customs;
“transaction” includes arrangements, agreements and understandings (whether or not they are, or are intended to be, legally enforceable).

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Source: https://www.legislation.gov.uk/ukpga/2022/3/schedule/17/paragraph/30 (the official version)
Page: https://openlegislation.uk/finance-act-2022/schedule-17/paragraph-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.