[F1809BZRArrangementsU.K.
This section has no associated Explanatory Notes
A reference in this Chapter to an arrangement includes a reference to an agreement or understanding (whether or not legally enforceable).]
Textual Amendments
F1Ss. 809BZQ-809BZS and cross-heading inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 5 para. 6 (with Sch. 9 paras. 1-9, 22)