Section 206 | Interpretation

(1)In this Chapter—

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

“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;

“Commissioners” means the Commissioners for His Majesty’s Revenue and Customs;

“document” includes any part of a document (and see subsection (2));

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

“information” includes a document (and see subsection (2));

“information notice” means a notice issued under any of sections 179 to 183;

“investigation of tax avoidance” includes the exercise of a function under an anti-avoidance enactment;

“recipient”, in relation to a notice, means the person to whom the notice is issued;

“tribunal” means the First-tier Tribunal or, where determined by or under the Tribunal Procedure Rules, the Upper Tribunal.

(2)For the purposes of this Chapter—

(a)a reference to providing information includes a reference to producing documents;

(b)a reference to a document is a reference to anything in which information of any description is recorded.

(3)Paragraphs 7(2) to (4), 8, 15 and 16 of Schedule 36 to FA 2008 (provision relating to documents) apply in relation to documents required under this Chapter as they apply in relation to documents required under that Schedule.