PART 5

Final provisions

Interpretation
65
In this Act—
- “acquirer” has the meaning given by section 5(2),
- “assessment period” has the meaning given in section 23,
- “attendance notice” means a notice given under section 20(1),
- “business” includes—
  1. a professional practice,
  2. an undertaking which is carried on for gain or reward,
  3. an undertaking in the course of which goods or services are supplied otherwise than free of charge, and
references to a person carrying on business include references to a person carrying on business in partnership with one or more other persons,
- “call-in notice” means a notice given under section 1(1),
- “cost recovery notice” means a notice given under section 45(1),
- “cost variation notice” means a notice given under section 46(3),
- “final notification” has the meaning given by section 26(2),
- “final order” means an order made under section 26(3),
- “information notice” means a notice given under section 19(1),
- “interim order” means an order made under section 25(1),
- “mandatory notice” means a notice given under section 14(1),
- “monetary penalty” has the meaning given by section 40(3),
- “notifiable acquisition” has the meaning given by section 6(2) (and see subsection (3) of that section),
- “notifiable acquisition regulations” means regulations made under section 6(1),
- “penalty notice” means a notice given under section 40(1),
- “penalty variation notice” means a notice given under section 42(3),
- “qualifying asset” has the meaning given by section 7(4),
- “qualifying entity” has the meaning given by section 7(2),
- “the territorial sea” means the territorial sea adjacent to the United Kingdom,
- “trigger event” has the meaning given by section 5(1) and includes, where the context requires, a trigger event that has not yet taken place,
- “United Kingdom national” means an individual who is—
  1. a British citizen, a British overseas territories citizen, a British National (Overseas) or a British Overseas citizen,
  2. a person who under the British Nationality Act 1981 is a British subject, or
  3. a British protected person within the meaning of that Act,
- “validation application” has the meaning given by section 16(2),
- “validation notice” means a notice given under section 15(2)(b), 16(7)(b)(ii) or 17(2) (and see section 15(3)),
- “voluntary notice” means a notice given under section 18(2),
- “working day”, in relation to a part of the United Kingdom, means a day other than—
  1. a Saturday or Sunday, or
  2. a day which is a bank holiday under the Banking and Financial Dealings Act 1971 in that or any other part of the United Kingdom.