[257TE Minor definitions etc]
Income Tax Act 2007 (2007 c 3) | Legislation

[257TE  Minor definitions etc]

[(1)     In this Part—

“arrangements” (except as used, in sections 257LB and 257QK, in the expressions “issuing arrangements” and “repayment arrangements”) includes any scheme, arrangement or understanding of any kind, whether or not legally enforceable, involving a single transaction or two or more transactions,

“bonus shares” means shares which are issued otherwise than for payment (whether in cash or

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