Section 229 — Finance Act 2014: Defined terms used in Chapter 3

Defined terms used in Chapter 3 229 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).