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(1)In this Part—
“arrangements” has the meaning given by section 234(4);
“the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;
“calendar quarter” means a period of 3 months beginning with 1 January, 1 April, 1 July or 1 October;
“conduct notice” means a notice of the description in section 238 that is given under—
“HMRC” means Her Majesty’s Revenue and Customs;
“firm approach” has the meaning given by section 235(4);
“monitored promoter” has the meaning given by section 244(5);
“monitored proposal” and “monitored arrangements” have the meaning given by section 254;
“monitoring notice” means a notice given under section 244(1) or paragraph 9(2) or (3) or 10(3)(b) or (4)(b) of Schedule 36;
“the original monitoring notice” has the meaning given by paragraph 11(2) of Schedule 36;
“prescribed” means prescribed, or of a description prescribed, in regulations made by the Commissioners;
“promoter reference number” has the meaning given by section 250(5);
“relevant arrangements” has the meaning given by section 234(2);
“relevant proposal” has the meaning given by section 234(1);
“replacement conduct notice” has the meaning given by paragraph 11(1) of Schedule 36;
“replacement monitoring notice” has the meaning given by paragraph 11(1) of Schedule 36;
“tax” means—
income tax,
capital gains tax,
corporation tax,
petroleum revenue tax,
inheritance tax,
stamp duty land tax,
stamp duty reserve tax, or
annual tax on enveloped dwellings;
“tax advantage” has the meaning given by section 234(3);
“Taxes Acts” has the same meaning as in TMA 1970 (see section 118(1) of that Act);
“the tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.
(2)A reference in a provision of this Part to an authorised officer is to an officer of Revenue and Customs who is, or is a member of a class of officers who are, authorised by the Commissioners for the purposes of that provision.
(3)A reference in a provision of this Part to meeting a threshold condition is to meeting one of the conditions described in paragraphs 2 to 12 of Schedule 34.
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