Schedule 7, Part 2, paragraph 12

For the purposes of this Schedule, “arrangement” includes— any scheme, agreement or understanding, whether or not it is legally enforceable, and any convention, custom or practice of any kind. But something does not count as an arrangement unless there is at least some degree of stability about it (whether by its nature or terms, the time it has been in existence or otherwise).

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Source: legislation.gov.uk · retrieved 2026-07-30