# The Finance Act 2009, Sections 101 to 103 (Income Tax Self Assessment) (Appointed Days and Transitional and Consequential Provisions) Order 2011, Article 2: Interpretation

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

In this Order—
“HMRC” means Her Majesty’s Revenue and Customs;
“self-assessment amount” means any tax or other amount in relation to which, for any tax year—
(a)a return falls to be made under—
(i)section 8(1)(a) of the Taxes Management Act 1970 (personal return),
(ii)section 8A(1)(a) of that Act (trustee’s return), or
(iii)section 12AA(2)(a) or (3)(a) of that Act (partnership return), or
(b)an assessment is made under section 29 of that Act (assessment where loss of tax discovered),
and includes any penalties assessed in relation to that tax or amount.

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Source: https://www.legislation.gov.uk/uksi/2011/701/article/2 (the official version)
Page: https://openlegislation.uk/finance-act-2009-sections-101-to-103-income-tax-self-assessment-appointed-days-and-transitional-and-consequential-provisions-order-2011/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.