Paragraph 6 F1

In this Schedule—

• “arrangements” includes any scheme, agreement, understanding, transaction or series of transactions (whether or not legally enforceable);

• “associate” has the meaning that would be given by section 448 of CTA 2010 if in that section “relative” did not include a brother or sister;

• “period of restriction” has the meaning given by paragraph 1(4);

• “the shares” has the meaning given by paragraph 1(5).