Part 4 Supplementary
Terms defined or explained for purposes of more than one paragraph of this Schedule
| Term | Paragraph |
|---|---|
| assets (in paragraphs 8 to 10) | paragraph 9(7) |
| capital gains tax | paragraph 12(2) |
| HMRC | paragraph 32(1) |
| involves an offshore matter (in relation to failure to notify chargeability) | paragraph 9(2) |
| involves an offshore matter (in relation to failure to deliver a return or other document) | paragraph 10(2) and (3) |
| involves an offshore matter (in relation to delivery of a return or other document containing an inaccuracy) | paragraph 11(2) and (3) |
| involves an offshore transfer (in relation to failure to notify chargeability) | paragraph 9(3) to (6) |
| involves an offshore transfer (in relation to failure to deliver a return or other document) | paragraph 10(4) to (8) |
| involves an offshore transfer (in relation to delivery of a return or other document containing an inaccuracy) | paragraph 11(4) to (8) |
| involves an onshore matter (in relation to any tax non-compliance) | paragraph 7(2) |
| offshore tax non-compliance | paragraph 7(1) |
| offshore PLR | paragraph 15(1) |
| potential lost revenue | paragraph 15(2) |
| RTC period | paragraph 1(b) |
| relevant offshore tax non-compliance | paragraph 3 |
| tax non-compliance | paragraph 8(1) |
| tax period | paragraph 32(1) |
| tax year (in relation to inheritance tax) | paragraph 32(1) |
| tax | paragraph 12(1) |
| UK | paragraph 32(1) |
| uncorrected offshore tax non-compliance (in Part 2) | paragraph 14(2) |