Part 22 U.K. Miscellaneous provisions

Chapter 3 U.K. Transfer of relief within partnerships

962 Interpretation of Chapter U.K.

(1) In this Chapter “arrangements” means arrangements of any kind (whether or not in writing).

(2) References in this Chapter to a firm, and to an accounting period of a firm, are to be read in the same way as references to a firm, and to an accounting period of a firm, in Part 17 of CTA 2009.