Section 47 Interpretation of this ActI1

In this Act—

• “accounting period” means a period which, in pursuance of any regulations made under section 19 is an accounting period for the purposes of the levy,

• “building completion date” has the meaning given by section 3(2),

• “building control event” has the meaning given by section 3(1),

• “construction” has the meaning given by section 3(3)(a),

• “conversion works” has the meaning given by section 3(3)(b),

• “exempt new residential unit” has the meaning given by section 5,

• “financial year” has the meaning given by section 10(3),

• “the levy” has the meaning given by section 1(2) and references to “tax” are to be construed accordingly,

• “member” and “representative member”, in relation to a group, are to be construed in accordance with section 26,

• “new residential unit” has the meaning given by section 4(1),

• “non-resident taxpayer” has the meaning given by section 23(2),

• “owner” has the meaning given by section 8(2),

• “the register” means the register maintained by Revenue Scotland under section 14,

• “registered” means registered in the register maintained by Revenue Scotland under section 14,

• “registrable event” has the meaning given by section 15(2),

• “registrable person” has the meaning given by section 15(8),

• “return” means a return required by regulations under section 19,

• “tax representative”, in relation to any person, means a person who, in accordance with any regulation under section 23(1), is for the time being that person’s tax representative for the purposes of the levy,

• “taxable building control event” is to be construed in accordance with Step 4 of section 10(1),

• “taxpayer” has the meaning given by section 10(1).

For the purposes of this Act, a person is resident in the United Kingdom at any time if, at that time—