Section 809ZR — Income Tax Act 2007: Minor definitions

Minor definitions 809ZR 1 In this Chapter— “ arrangements ” includes any scheme, arrangement or understanding of any kind, whether or not legally enforceable, involving a single transaction or two or more transactions; “ charity ” includes a registered club within the meaning of section 658(6) of CTA 2010 (meaning of “ community amateur sports club ” and “ registered club ”).

2 In this Chapter, in the case of a charitable trust, references to a charity being entitled to a repayment of, or liable to pay, tax are to be read as references to the trustees of the trust being so entitled or liable.