Schedule 11, Part 5, paragraph 76(5)

In this paragraph “arrangements” includes arrangements which— are formed wholly or partly by one or more contracts or trusts; arise under or are wholly or partly governed by the law of a country or territory outside the United Kingdom; wholly or partly arise automatically as a matter of law; involve any number of parties; operate partly by reference to other arrangements between other parties.

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Source: legislation.gov.uk · retrieved 2026-09-04