# Finance Act 2008, Paragraph 58

Extent: E+W+S+N.I.

In this Schedule—
“checking” includes carrying out an investigation or enquiry of any kind,
“the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs,
“document” includes a part of a document (except where the context otherwise requires),
“enactment” includes subordinate legislation (within the meaning of the Interpretation Act 1978 (c. 30)),
“HMRC” means Her Majesty's Revenue and Customs,
“premises” includes—
(a)any building or structure,
(b)any land, and
(c)any means of transport,
“the Taxes Acts” means—
(a)TMA 1970,
(b)the Tax Acts, and
(c)TCGA 1992 and all other enactments relating to capital gains tax, ...
“taxpayer”, in relation to a taxpayer notice or a third party notice, has the meaning given in paragraph 1(1) or 2(1) (as appropriate) , and .
“tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/36/paragraph/58 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-36/paragraph-58
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.