229Defined terms used in Chapter 3
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).