Section 972 | Interpretation of Chapter

(1)In this Chapter—

“enactment” includes an enactment contained in subordinate legislation within the meaning of the Interpretation Act 1978, and

“information” includes anything contained in a return, self-assessment, account, statement or report required to be provided to the Commissioners for Her Majesty's Revenue and Customs or to any officer of Revenue and Customs.

(2)In this Chapter references to carrying on a trade include holding an office.