# Income Tax Act 2007, Section 809ZR: Minor definitions


(1) In this Chapter—
“arrangements” includes any scheme, arrangement or understanding of any kind, whether or not legally enforceable, involving a single transaction or two or more transactions;
“charity” includes a registered club within the meaning of section 658(6) of CTA 2010 (meaning of “community amateur sports club” and “registered club”).
(2) In this Chapter, in the case of a charitable trust, references to a charity being entitled to a repayment of, or liable to pay, tax are to be read as references to the trustees of the trust being so entitled or liable.

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