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Finance Act 2009
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- UK Public General Acts
- 2009 c. 10
- SCHEDULE 49
- General interpretation
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Changes over time for: Cross Heading: General interpretation
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- 21/07/2009- Amendment
- 01/04/2012- Amendment
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Finance Act 2009, Cross Heading: General interpretation is up to date with all changes known to be in force on or before 29 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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General interpretationU.K.
8U.K.In this Schedule—
“business” includes—
(a)a profession, and
(b)a property business;
F1...
“the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;
“contact details”, in relation to a person, means the person's address and any other information about how the person may be contacted;
“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;
“enactment” includes subordinate legislation (within the meaning of the Interpretation Act 1978);
“local authority” has the meaning given in section 999 of ITA 2007;
“local authority association” has the meaning given in section 1000 of that Act;
“property business” has the same meaning as in ITTOIA 2005 (see section 263(6) of that Act).
Textual Amendments
F1Words in Sch. 49 para. 8 omitted (1.4.2012) by virtue of Finance Act 2010 (c. 13), Sch. 6 paras. 26, 34(2); S.I. 2012/736, art. 20
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