Section 218 — Finance Act 2014: Defined terms used in Chapter 2

Defined terms used in Chapter 2 218 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).