Part 22 Miscellaneous provisions

Chapter 3 Transfer of relief within partnerships

962 Interpretation of Chapter
(1) In this Chapter “arrangements” means arrangements of any kind (whether or not in writing).
(2) References in this Chapter to a firm, and to an accounting period of a firm, are to be read in the same way as references to a firm, and to an accounting period of a firm, in Part 17 of CTA 2009.