Section 363: Meaning of “umbrella arrangements” and “part of umbrella arrangements”
661.This section defines “umbrella arrangements” and “part of umbrella arrangements”. It is based on section 40C(2) and (3) of FA 2008.
661.This section defines “umbrella arrangements” and “part of umbrella arrangements”. It is based on section 40C(2) and (3) of FA 2008.