Section 121 — Finance Act 2003: Minor definitions

Minor definitions 121 In this Part— . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . “ employee ” includes an office-holder and related expressions have a corresponding meaning; “ HMRC ” means Her Majesty’s Revenue and Customs; “ jointly entitled ” means—

in England ... , beneficially entitled as joint tenants or tenants in common, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . in Northern Ireland, beneficially entitled as joint tenants, tenants in common or coparceners; “ land ” includes— buildings and structures, and land covered by water; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . “ statutory provision ” means any provision made by or under an Act of Parliament, an Act of the Scottish Parliament or any Northern Ireland legislation; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . “ tax ”, unless the context otherwise requires, means tax under this Part. “ tribunal ” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.