# Finance Act 2021, Paragraph 9

Status: prospective

In this Schedule—
“authorisation” has the meaning given by paragraph 1;
“authorised activity” has the meaning given by paragraph 1;
“category”, in relation to an authorisation or authorised activity, has the meaning given by paragraph 1;
“company” has the same meaning as in the Corporation Tax Acts (see section 1121 of CTA 2010);
“completed”, in relation to a tax check, has the meaning given by paragraph 5(3);
“first-time”, in relation to an application for an authorisation, has the meaning given by paragraph 2(3);
“HMRC” means Her Majesty's Revenue and Customs;
“HMRC Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;
“initiated”, in relation to a tax check, has the meaning given by paragraph 5(3);
“licensing authority” has the meaning given by paragraph 1;
“the required period”, in relation to an application for an authorisation, has the meaning given by paragraph 3(4);
“tax check” has the meaning given by paragraph 5(1);
“tax compliance” means compliance with obligations under the Tax Acts.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/33/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-33/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

