OpenLegislation

Section 121 Minor definitionsI1

United Kingdom

In this Part—

  • F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  • F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  • “employee” includes an office-holder and related expressions have a corresponding meaning;

  • F3“HMRC” means Her Majesty’s Revenue and Customs;

  • “jointly entitled” means—

    1. in England F4... , beneficially entitled as joint tenants or tenants in common,

    2. F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. in Northern Ireland, beneficially entitled as joint tenants, tenants in common or coparceners;

  • “land” includes—

    1. buildings and structures, and

    2. land covered by water;

  • F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  • F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  • “statutory provision” means any provision made by or under an Act of Parliament, an Act of the Scottish Parliament or any Northern Ireland legislation;

  • F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  • “tax”, unless the context otherwise requires, means tax under this Part.

  • F9“tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.

Annotations

Textual amendments

F1

Words in s. 121 omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 22(a) (with s. 29(5)(6)); S.I. 2015/637, art. 2

F2

Words in s. 121 omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 22(b) (with s. 29(5)(6)); S.I. 2015/637, art. 2

F3

Words in s. 121 inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 371(2)

F4

Words in s. 121 omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of Wales Act 2014 (c. 29), s. 29(2)(b)(3), Sch. 2 para. 9; S.I. 2018/214, art. 2(a)

F5

Words in s. 121 omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 22(c) (with s. 29(5)(6)); S.I. 2015/637, art. 2

F6

Words in s. 121 omitted (with effect in accordance with s. 9(12) of the amending Act) by virtue of Finance (No. 2) Act 2024 (c. 12), s. 9(10)

F7

Words in s. 121 omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 22(d) (with s. 29(5)(6)); S.I. 2015/637, art. 2

F8

Words in s. 121 omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 22(e) (with s. 29(5)(6)); S.I. 2015/637, art. 2

F9

Words in s. 121 inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 371(3)

Commencement

I1

Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)