# Taxation of Chargeable Gains Act 1992, Paragraph 6


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).

---
Source: https://www.legislation.gov.uk/ukpga/1992/12/schedule/7ZB/paragraph/6 (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7ZB/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.