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Finance Act 2014

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This is the original version (as it was originally enacted).

Defined terms

218Defined terms used in Chapter 2

For the purposes of this Chapter—

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

  • “the asserted advantage” has the meaning given by section 204(3);

  • “the chosen arrangements” has the meaning given by section 204(3);

  • “the denied advantage” has the meaning given by section 208(3);

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

  • HMRC” means Her Majesty’s Revenue and Customs;

  • “judicial ruling”, and “relevant” in relation to a judicial ruling and the chosen arrangements, have the meaning given by section 205;

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

  • “the specified time” has the meaning given by section 208(8);

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

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

  • “tax arrangements” has the meaning given by section 201(3);

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

  • “tax period” means a tax year, accounting period or other period in respect of which tax is charged;

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

  • “the 30 day post-representations period” has the meaning given by section 208(8);

  • “the 90 day post-notice period” has the meaning given by section 208(8).

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