Section 229 | Defined terms used in Chapter 3

In this Chapter—

“the accelerated payment” has the meaning given by section 223(2);

“accelerated payment notice” has the meaning given by section 219(1);

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

“the asserted advantage” has the meaning given by section 219(3);

“the chosen arrangements” has the meaning given by section 219(3), except in Schedule 32 where it has the meaning given by paragraph 3(3) of that Schedule;

“the denied advantage” has the meaning given by section 220(5), except in paragraph 4 of Schedule 32 where it has the meaning given by paragraph 4(4) of that Schedule;

“designated HMRC officer” means an officer of Revenue and Customs who has been designated by the Commissioners for the purposes of this Part;

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

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

“P” has the meaning given by section 219(1);

“partner payment notice” has the meaning given by paragraph 3 of Schedule 32;

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

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

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

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