# Finance Act 2009, Paragraph 8

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

In this Schedule—
“business” includes—
(a)a profession, and
(b)a property business;
...
“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).

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/49/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-49/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.