# Finance Act 2009, Paragraph 18


(1) This paragraph applies for the construction of this Schedule.
(2) “HMRC” means Her Majesty's Revenue and Customs.
(3) References to tax include construction industry deductions under Chapter 3 of Part 3 of FA 2004.
(4) References to a determination, in relation to an amount payable under PAYE regulations or under Chapter 3 of Part 3 of FA 2004, include a certificate.
(5) References to an assessment to tax, in relation to inheritance tax and stamp duty reserve tax, are to a determination.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-56/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.