Paragraph 8

In this Schedule—

• “discount” includes payment;

• “electronic communications” includes any communications by means of F1an electronic communications service;

• “legislation” means any enactment, F2EU legislation or subordinate legislation;

• “payment” includes a repayment;

• “subordinate legislation” has the same meaning as in the M1Interpretation Act 1978;

• “taxation matter” means any of the matters under the care and management of the Commissioners of Inland Revenue or the Commissioners of Customs and Excise;

• “tax authorities” means—

  1. (a)

     the Commissioners of Inland Revenue or the Commissioners of Customs and Excise,

  2. (b)

     any officer of either body of Commissioners; or

  3. (c)

     any other person who for the purposes of electronic communications is acting under the authority of either body of Commissioners;

• “tax legislation” means legislation relating to any taxation matter.

References in this Schedule to the delivery of information have the same meaning as in section 132 of the M2Finance Act 1999.