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.
Commencement Information
I1 Sch. 7 para. 26 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2