{
  "url": "https://openlegislation.uk/finance-no-2-act-2015/schedule-8/paragraph-23",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2015/schedule-8/paragraph-23.json",
  "legislation": "ukpga/2015/33",
  "legislation_title": "Finance (No. 2) Act 2015",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2015",
  "path": "schedule/8/paragraph/23",
  "kind": "paragraph",
  "number": "23",
  "heading": null,
  "text": "(1) In this Part of this Schedule—\n“affected account” has the meaning given by paragraph 6(7);\n“the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;\n“contract settlement” means an agreement made in connection with any person's liability to make a payment to the Commissioners under or by virtue of an enactment;\n“deduction notice” has the meaning given by paragraph 13;\n“deposit-taker” means a person who may lawfully accept deposits in the United Kingdom in the course of a business (see sub-paragraph (2));\n“HMRC” means Her Majesty's Revenue and Customs;\n“hold notice” has the meaning given by paragraph 4;\n“information notice” has the meaning given by paragraph 3;\n“interested third party”, in relation to a relevant account, has the meaning given by paragraph 8(11);\n“joint account”, in relation to a person, means an account held by the person and one or more other persons;\n“notice” means notice in writing;\n“notified sum”, in relation to a hold notice, has the meaning given by paragraph 8(8);\n“prescribed” means prescribed by regulations made by the Commissioners;\n“relevant account” (in relation to a hold notice) has the meaning given by paragraph 6(6);\n“relevant sum”, in relation to a person, has the meaning given by paragraph 2(1);\n“the safeguarded amount” (in relation to a hold notice) means the amount specified as the safeguarded amount in the notice (see paragraph 4(2)(c));\n“the specified amount” (in relation to a hold notice) means the amount specified as such in the notice (see paragraph 4(2)(b));\n“suspense account” has the meaning given by paragraph 6(3)(b)(i);\n“the tribunal” means the First-tier Tribunal;\n“working day” means a day other than—\n(a)Saturday or Sunday,\n(b)Christmas Eve, Christmas Day or Good Friday, or\n(c)a day which is a bank holiday under the Banking and Financial Dealings Act 1971 in England and Wales or Northern Ireland.\n(2) The definition of “deposit-taker” in sub-paragraph (1) is to be read with—\n(a) section 22 of the Financial Services and Markets Act 2000 (regulated activities),\n(b) any relevant order under that section, and\n(c) Schedule 2 to that Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/33/schedule/8/paragraph/23",
    "retrieved_at": "2026-10-29T09:06:40.127260+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}