Section 176 | Interpretation

In this Chapter—

“arrangements” includes any agreement, scheme, arrangement or understanding of any kind whether or not legally enforceable involving one or more transactions, and includes a proposal for arrangements;

“authorised officer of Revenue and Customs” means an officer of Revenue and Customs who is, or is a member of a class of officers who are, authorised by the Commissioners for the purpose of this Chapter;

“certified promoter” has the meaning given in section 166(3);

“Commissioners” means the Commissioners of His Majesty’s Revenue;

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

“promoter action notice” has the meaning given in section 167(2);

“promotion” has the meaning it has in section 236B(1) of FA 2014 (effect of stop notices) or section 159 (prohibition of promotion of certain tax avoidance arrangements) (as the context requires).