# Income Tax Act 2007, Section 809BZR: Arrangements


A reference in this Chapter to an arrangement includes a reference to an agreement or understanding (whether or not legally enforceable).

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/809BZR (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-809BZR
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.