{
  "url": "https://openlegislation.uk/finance-act-2014/section-229",
  "json_url": "https://openlegislation.uk/finance-act-2014/section-229.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "section/229",
  "kind": "section",
  "number": "229",
  "heading": "Defined terms used in Chapter 3",
  "text": "In this Chapter—\n“the accelerated payment” has the meaning given by section 223(2);\n“accelerated payment notice” has the meaning given by section 219(1);\n“arrangements” has the meaning given by section 201(4);\n“the asserted advantage” has the meaning given by section 219(3);\n“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;\n“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;\n“designated HMRC officer” means an officer of Revenue and Customs who has been designated by the Commissioners for the purposes of this Part;\n“follower notice” has the meaning given by section 204(1);\n“HMRC” means Her Majesty's Revenue and Customs;\n“P” has the meaning given by section 219(1);\n“partner payment notice” has the meaning given by paragraph 3 of Schedule 32;\n“relevant tax” has the meaning given by section 200;\n“tax advantage” has the meaning given by section 201(2);\n“tax appeal” has the meaning given by section 203;\n“tax enquiry” has the meaning given by section 202(2).",
  "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/229",
    "retrieved_at": "2026-10-29T09:07:29.129035+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."
  }
}