[698C Interpretation of section 698B]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[698C  Interpretation of section 698B]

[(1)     This section applies for the interpretation of section 698B (and this section).

(2)     “Arrangements” include any agreement, understanding, scheme, transaction or series of transactions (whether or not legally enforceable).

(3)     Arrangements are “relevant avoidance arrangements” if their main purpose, or one of their main purposes, is to enable a company to

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