[608Z Interpretation of Chapter: general]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[Interpretation: general]

[608Z  Interpretation of Chapter: general]

[In this Chapter—

“arrangements” includes any agreement, understanding, scheme, transaction or series of transactions (whether or not legally enforceable);

“the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;

“control group” has the meaning given by section 608S;

[“designer tax provisions” means provisions which appear to the Commissioners to be designed

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