Part 4Stamp duty land tax
Interpretation etc
121Minor definitions
In this Part—
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“employee” includes an office-holder and related expressions have a corresponding meaning;
F3“HMRC” means Her Majesty’s Revenue and Customs;
“jointly entitled” means—
(a)
in England F4... , beneficially entitled as joint tenants or tenants in common,
(b)
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)
in Northern Ireland, beneficially entitled as joint tenants, tenants in common or coparceners;
“land” includes—
(a)
buildings and structures, and
(b)
land covered by water;
F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“statutory provision” means any provision made by or under an Act of Parliament, an Act of the Scottish Parliament or any Northern Ireland legislation;
F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“tax”, unless the context otherwise requires, means tax under this Part.
F9“tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.