SCHEDULES
SCHEDULE 17Large businesses: notification of uncertain tax treatment
PART 4Supplementary
30Interpretation
In this Schedule—
“the charge to corporation tax on income” has the same meaning as in CTA 2009 (see section 2(3) of that Act);
“HMRC” means Her Majesty’s Revenue and Customs;
“transaction” includes arrangements, agreements and understandings (whether or not they are, or are intended to be, legally enforceable).