Paragraph 38 I1

In this Schedule—

• “appointed” includes engaged;

• “client” (except in paragraph 17)—

  1. (a)

     has the meaning given in F1paragraph 2(4), and

  2. (b)

     F2...

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

• “conduct notice” has the meaning given in F3paragraph 25B;

• “the document-holder” has the meaning given in paragraph 8;

• “document” includes a copy of a document (see also section 114 of FA 2008);

• “file access notice” has the meaning given in paragraph 8;

• “HMRC” means Her Majesty's Revenue and Customs;

• “organisation” F4means any body corporate, partnership or other organisation carrying on a business;

• “specify” includes describe;

• “tax period” means a tax year, accounting period or other period in respect of which tax is charged;

• “the tribunal” means the First-tier Tribunal or, where determined by or under the Tribunal Procedure Rules, the Upper Tribunal.