Paragraph 8 Interpretation

Expressions used in Part 5 of FA 2014 have the same meaning in this Schedule as in that Part, unless the contrary intention appears (and, in particular, see sections 234 and 235 of FA 2014 for the meanings of “relevant proposal”, “relevant arrangements”, “promoter” and “as a promoter” and Schedule 33A to that Act for the meaning of “promotion structure”).

In this Schedule, references to an “authorised officer” are to an officer of Revenue and Customs who is, or is a member of a class of officers who are, authorised by the Commissioners to exercise functions conferred by this Schedule.

In this Schedule—

• “facilitated proposal or arrangements” has the meaning given by paragraph 1(2)(b);

• “the original penalties” has the meaning given by paragraph 1(1);

• “tribunal” means the First-tier Tribunal or Upper Tribunal (as appropriate in light of paragraph 4(3)).