Finance Act 2014

229Defined terms used in Chapter 3U.K.
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In this Chapter—

  • “the accelerated payment” has the meaning given by section 223(2);

  • “accelerated payment notice” has the meaning given by section 219(1);

  • “arrangements” has the meaning given by section 201(4);

  • “the asserted advantage” has the meaning given by section 219(3);

  • “the chosen arrangements” has the meaning given by section 219(3), except in Schedule 32 where it has the meaning given by paragraph 3(3) of that Schedule;

  • “the denied advantage” has the meaning given by section 220(5), except in paragraph 4 of Schedule 32 where it has the meaning given by paragraph 4(4) of that Schedule;

  • “designated HMRC officer” means an officer of Revenue and Customs who has been designated by the Commissioners for the purposes of this Part;

  • “follower notice” has the meaning given by section 204(1);

  • “HMRC” means Her Majesty's Revenue and Customs;

  • “P” has the meaning given by section 219(1);

  • “partner payment notice” has the meaning given by paragraph 3 of Schedule 32;

  • “relevant tax” has the meaning given by section 200;

  • “tax advantage” has the meaning given by section 201(2);

  • “tax appeal” has the meaning given by section 203;

  • “tax enquiry” has the meaning given by section 202(2).