{
  "url": "https://openlegislation.uk/finance-act-2014/section-218",
  "json_url": "https://openlegislation.uk/finance-act-2014/section-218.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "section/218",
  "kind": "section",
  "number": "218",
  "heading": "Defined terms used in Chapter 2",
  "text": "For the purposes of this Chapter—\n“arrangements” has the meaning given by section 201(4);\n“the asserted advantage” has the meaning given by section 204(3);\n“the chosen arrangements” has the meaning given by section 204(3);\n“the denied advantage” has the meaning given by section 208(3);\n“follower notice” has the meaning given by section 204(1);\n“HMRC” means Her Majesty's Revenue and Customs;\n“judicial ruling”, and “relevant” in relation to a judicial ruling and the chosen arrangements, have the meaning given by section 205;\n“relevant tax” has the meaning given by section 200;\n“the specified time” has the meaning given by section 208(8);\n“tax advantage” has the meaning given by section 201(2);\n“tax appeal” has the meaning given by section 203;\n“tax arrangements” has the meaning given by section 201(3);\n“tax enquiry” has the meaning given by section 202(2);\n“tax period” means a tax year, accounting period or other period in respect of which tax is charged;\n“P” has the meaning given by section 204(1);\n“the 30 day post-representations period” has the meaning given by section 208(8);\n“the 90 day post-notice period” has the meaning given by section 208(8).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/section/218",
    "retrieved_at": "2026-10-28T17:01:45.159579+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}