12. “Arrangement” includes—U.K.
(a)any scheme, agreement or understanding, whether or not it is legally enforceable, and
(b)any convention, custom or practice of any kind.
Commencement Information
I1Sch. 1 para. 12 in force at 14.12.2020 by S.I. 2020/1514, reg. 12(1)