SCHEDULES

SCHEDULE 17 U.K.Large businesses: notification of uncertain tax treatment

PART 4 U.K.Supplementary

Interpretation U.K.

30 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).