Finance Act 2021

Interpretation

9 In this Schedule—

• “authorisation” has the meaning given by paragraph 1;

• “authorised activity” has the meaning given by paragraph 1;

• “category”, in relation to an authorisation or authorised activity, has the meaning given by paragraph 1;

• “company” has the same meaning as in the Corporation Tax Acts (see section 1121 of CTA 2010);

• “completed”, in relation to a tax check, has the meaning given by paragraph 5(3);

• “first-time”, in relation to an application for an authorisation, has the meaning given by paragraph 2(3);

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

• “HMRC Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;

• “initiated”, in relation to a tax check, has the meaning given by paragraph 5(3);

• “licensing authority” has the meaning given by paragraph 1;

• “the required period”, in relation to an application for an authorisation, has the meaning given by paragraph 3(4);

• “tax check” has the meaning given by paragraph 5(1);

• “tax compliance” means compliance with obligations under the Tax Acts.