Section 371UA | Introduction to Chapter

(1)The HMRC Commissioners are responsible for the management of the CFC charge, including the collection of sums charged.

(2)In this Chapter—

“closure notice” means a notice under paragraph 32 of Schedule 18 to FA 1998 (completion of enquiry and statement of conclusions),

“discovery assessment” means a discovery assessment or discovery determination under paragraph 41 of that Schedule (including an assessment by virtue of paragraph 52 of that Schedule), and

“the Taxes Acts” has the same meaning as in TMA 1970.