Section 97ZA — Finance Act 2014: Interpretation of Chapter 3A

Interpretation of Chapter 3A 97ZA In this Chapter— “ company ” includes a limited liability partnership; “ ” means Her Majesty's Revenue and Customs; HMRC “ director ” has the meaning given by section 67 of ITEPA; “ personal liability notice ” has the meaning given by regulation 97ZB(2); “ relevant PAYE debt ”, in relation to a company, means— any amount that the company is to deduct, or account for, in accordance with these Regulations by virtue of— section 44(4) to (6) of ITEPA (persons providing fraudulent documents), or section 46A of that Act (anti-avoidance), and any interest or penalty, in respect of an amount within paragraph (a), for which the company is liable; “ the relevant date ”, in relation to a relevant PAYE debt, means—

in a case where the relevant PAYE debt is to be deducted or accounted for, or arises, by virtue of subsections (4) to (6) of section 44 of ITEPA, the date on which the fraudulent document was provided as mentioned in subsection (4) of that section, or in a case where the relevant PAYE debt is to be deducted or accounted for, or arises, by virtue of section 46A of ITEPA, the date the arrangements mentioned in subsection (1)(b) of that section were entered into; “ the specified amount ” has the meaning given by regulation 97ZB(2)(a).