This section has no associated Explanatory Memorandum
12. “Arrangement” includes—U.K.
(a)any scheme, agreement or understanding, whether or not it is legally enforceable, and
(b)any convention, custom or practice of any kind.
Commencement Information
I1Sch. 1 para. 12 not in force at made date, see reg. 1(2)
I2Sch. 1 para. 12 in force at 25.3.2019 by S.I. 2019/627, reg. 5(1)(j)