{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-49/paragraph-8",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-49/paragraph-8.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/49/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "In this Schedule—\n“business” includes—\n(a)a profession, and\n(b)a property business;\n...\n“the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;\n“contact details”, in relation to a person, means the person's address and any other information about how the person may be contacted;\n“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;\n“enactment” includes subordinate legislation (within the meaning of the Interpretation Act 1978);\n“local authority” has the meaning given in section 999 of ITA 2007;\n“local authority association” has the meaning given in section 1000 of that Act;\n“property business” has the same meaning as in ITTOIA 2005 (see section 263(6) of that Act).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 49 para. 8 omitted (1.4.2012) by virtue of Finance Act 2010 (c. 13), Sch. 6 paras. 26, 34(2); S.I. 2012/736, art. 20"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/49/paragraph/8",
    "retrieved_at": "2026-10-29T09:11:08.872832+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}