Corporation Tax Act 2010 section 939I

Minor definitions

Section 939I provides minor definitions of key terms used in this Part of the Act, including what counts as "arrangements" and "charity", and clarifies how tax repayment references apply to charitable trusts.

• "Arrangements" is defined very broadly to include any scheme, plan or understanding, whether or not legally enforceable, and whether involving one or more transactions.
• "Charity" is extended to include registered community amateur sports clubs (CASCs) as defined elsewhere in the Act.
• Where a charitable trust is entitled to a tax repayment, it is the trustees who are treated as having that entitlement.
• These definitions apply throughout this Part of the Act and ensure consistent interpretation of these terms in the context of the anti-avoidance rules.