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Section 176 Interpretation

United Kingdom

In this Chapter—

  • “arrangements” includes any agreement, scheme, arrangement or understanding of any kind whether or not legally enforceable involving one or more transactions, and includes a proposal for arrangements;

  • “authorised officer of Revenue and Customs” means an officer of Revenue and Customs who is, or is a member of a class of officers who are, authorised by the Commissioners for the purpose of this Chapter;

  • “certified promoter” has the meaning given in section 166(3);

  • “Commissioners” means the Commissioners of His Majesty’s Revenue;

  • “HMRC” means His Majesty’s Revenue and Customs;

  • “promoter action notice” has the meaning given in section 167(2);

  • “promotion” has the meaning it has in section 236B(1) of FA 2014 (effect of stop notices) or section 159 (prohibition of promotion of certain tax avoidance arrangements) (as the context requires).