150 “Transaction” and “series of transactions”
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

150  “Transaction” and “series of transactions”

(1)     In this Part “transaction” includes arrangements, understandings and mutual practices (whether or not they are, or are intended to be, legally enforceable).

(2)     References in this Part to a series of transactions include references to a number of transactions each entered into (whether or not

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