Section 229 Defined terms used in Chapter 3

In this Chapter—

• “the accelerated payment” has the meaning given by section 223(2);

• “accelerated payment notice” has the meaning given by section 219(1);

• “arrangements” has the meaning given by section 201(4);

• “the asserted advantage” has the meaning given by section 219(3);

• “the chosen arrangements” has the meaning given by section 219(3), except in Schedule 32 where it has the meaning given by paragraph 3(3) of that Schedule;

• “the denied advantage” has the meaning given by section 220(5), except in paragraph 4 of Schedule 32 where it has the meaning given by paragraph 4(4) of that Schedule;

• “designated HMRC officer” means an officer of Revenue and Customs who has been designated by the Commissioners for the purposes of this Part;

• “follower notice” has the meaning given by section 204(1);

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

• “P” has the meaning given by section 219(1);

• “partner payment notice” has the meaning given by paragraph 3 of Schedule 32;

• “relevant tax” has the meaning given by section 200;

• “tax advantage” has the meaning given by section 201(2);

• “tax appeal” has the meaning given by section 203;

• “tax enquiry” has the meaning given by section 202(2).