# Finance (No. 2) Act 2017, Paragraph 57


In this Schedule—
“arrangements” includes any scheme, transaction or series of transactions;
“the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;
“company” has the meaning given by section 1121 of the Corporation Tax Act 2010;
“HMRC” means Her Majesty's Revenue and Customs;
“indirect tax” has the meaning given by paragraph 2(1);
“introducer” is to be construed in accordance with paragraph 9;
“makes a firm approach” has the meaning given by paragraph 10(1);
“makes a marketing contact” has the meaning given by paragraph 10(2);
“marketing contact” has the meaning give by paragraph 10(2);
“notifiable arrangements” has the meaning given by paragraph 3(1);
“notifiable proposal” has the meaning given by paragraph 3(3);
“prescribed” (except in or in references to paragraph 3(1)(a)), means prescribed by regulations made by HMRC;
“promoter” is to be construed in accordance with paragraph 8;
“reference number” means a reference number allocated under paragraph 22;
“TCEA 2007” means the Tribunals, Courts and Enforcement Act 2007;
“tax advantage” means a tax advantage within the meaning of—
(a)paragraph 6 (in relation to VAT), or
(b)paragraph 7 (in relation to indirect taxes other than VAT);
“trade” includes every venture in the nature of a trade;
“tribunal” means the First-tier tribunal, or where determined by or under Tribunal Procedure Rules, the Upper Tribunal;
“working day” means a day which is not a Saturday or a Sunday, Christmas Day, Good Friday or a bank holiday under the Banking and Financial Dealings Act 1971 in any part of the United Kingdom.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/17/paragraph/57 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-57
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.