# Finance (No. 2) Act 2017, 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)

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/18/part/4 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-18/part-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.