Paragraph 8

In this Schedule—

• “business” includes—

  1. (a)

     a profession, and

  2. (b)

     a property business;

• F1...

• “the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;

• “contact details”, in relation to a person, means the person's address and any other information about how the person may be contacted;

• “contract settlement” means an agreement made in connection with any person's liability to make a payment to the Commissioners under or by virtue of an enactment;

• “enactment” includes subordinate legislation (within the meaning of the Interpretation Act 1978);

• “local authority” has the meaning given in section 999 of ITA 2007;

• “local authority association” has the meaning given in section 1000 of that Act;

• “property business” has the same meaning as in ITTOIA 2005 (see section 263(6) of that Act).