2(1)Section 79 of the Taxation of Chargeable Gains Act 1992 (c. 12) is amended as follows.U.K.
(2)After subsection (5) insert—
“(5A)In subsection (5) above “arrangements” includes any scheme, agreement or understanding, whether or not legally enforceable.”.
(3)In subsection (6) (power of inspector to require information for purposes of sections 77, 78 and 79) for “inspector” substitute “ officer of the Board ”.