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Finance Act 2012
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- UK Public General Acts
- 2012 c. 14
- SCHEDULE 7
- PART 1
- Interpretation
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InterpretationU.K.
21U.K.In section 257 (minor definitions etc), in subsection (1), for the definition of “arrangements” substitute—
““arrangements” includes any scheme, agreement, understanding, transaction or series of transactions (whether or not legally enforceable);”.
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