Statute
Section 356OP — Corporation Tax Act 2010: “Arrangement”
Text of the provision Official document
“Arrangement” 356OP 1 In this Part “arrangement” (except in the phrase “double taxation arrangements”) includes any agreement, understanding, scheme, transaction or series of transactions, whether or not legally enforceable).
2 For the purposes of this Part any number of transactions may be regarded as constituting a single arrangement if—
a a common purpose can be discerned in them, or b there is other sufficient evidence of a common purpose.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →