SCHEDULES

SCHEDULE 1 U.K. Rules for interpretation of regulations 7(2) and 16(7)

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

I1 Sch. 1 para. 12 in force at 11.4.2019, see reg. 1(3)(e)