Section 218 | Defined terms used in Chapter 2

For the purposes of this Chapter—

“arrangements” has the meaning given by section 201(4);

“the asserted advantage” has the meaning given by section 204(3);

“the chosen arrangements” has the meaning given by section 204(3);

“the denied advantage” has the meaning given by section 208(3);

“follower notice” has the meaning given by section 204(1);

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

“judicial ruling”, and “relevant” in relation to a judicial ruling and the chosen arrangements, have the meaning given by section 205;

“relevant tax” has the meaning given by section 200;

“the specified time” has the meaning given by section 208(8);

“tax advantage” has the meaning given by section 201(2);

“tax appeal” has the meaning given by section 203;

“tax arrangements” has the meaning given by section 201(3);

“tax enquiry” has the meaning given by section 202(2);

“tax period” means a tax year, accounting period or other period in respect of which tax is charged;

“P” has the meaning given by section 204(1);

“the 30 day post-representations period” has the meaning given by section 208(8);

“the 90 day post-notice period” has the meaning given by section 208(8).