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Scattering plane - a plane that contains the direction of the incident light and that of observation of the scattered light, as identified by the scattering angle, θ, and the azimuthal angle, φ (see the figure):

The scattering plane may be rotated from the reference plane, selected by the experimenter, by the azimuthal angle, φ. The polarization of light is specified in respect to the scattering plane.
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