Statute
Section 962 — Corporation Tax Act 2010: Interpretation of Chapter
Text of the provision Official document
Interpretation of Chapter 962 1 In this Chapter “ arrangements ” means arrangements of any kind (whether or not in writing).
2 References in this Chapter to a firm, and to an accounting period of a firm, are to be read in the same way as references to a firm, and to an accounting period of a firm, in Part 17 of CTA 2009.
Official source: legislation.gov.uk
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