Section 121 | Minor definitions

In this Part—^{F1F2F3F4F5F6F7F8F9}

“employee” includes an office-holder and related expressions have a corresponding meaning;

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

“jointly entitled” means—

(a)in England ... , beneficially entitled as joint tenants or tenants in common,

(b)Repealed

(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;

“statutory provision” means any provision made by or under an Act of Parliament, an Act of the Scottish Parliament or any Northern Ireland legislation;

“tax”, unless the context otherwise requires, means tax under this Part.

“tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.