xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

Valid from 01/04/2015

SCHEDULE 7SAlternative property finance relief

PART 5 SInterpretation

InterpretationS

26SIn this schedule—

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

  • references to a person are to be read, in relation to times after the death of the person concerned, as references to the person's personal representatives.