Yn ddilys o 01/04/2008
22U.K.Paragraphs 23 to 26 apply for the construction of this Schedule.
Yn ddilys o 01/04/2008
23U.K.HMRC means Her Majesty's Revenue and Customs.
Yn ddilys o 01/04/2008
24U.K.An expression used in relation to income tax has the same meaning as in the Income Tax Acts.
Yn ddilys o 01/04/2008
25U.K.An expression used in relation to corporation tax has the same meaning as in the Corporation Tax Acts.
Yn ddilys o 01/04/2008
26U.K.An expression used in relation to capital gains tax has the same meaning as in the enactments relating to that tax.
Yn ddilys o 01/04/2008
27U.K.An expression used in relation to VAT has the same meaning as in VATA 1994.
28U.K.In this Schedule—
(a)a reference to corporation tax includes a reference to tax or duty which by virtue of an enactment is assessable or chargeable as if it were corporation tax,
(b)a reference to tax includes a reference to construction industry deductions under Chapter 3 of Part 3 of FA 2004,
(c)“direct tax” means—
(i)income tax,
(ii)capital gains tax, and
(iii)corporation tax,
(d)a reference to understating liability to VAT includes a reference to overstating entitlement to a VAT credit,
(e)a reference to a loss includes a reference to a charge, expense, deficit and any other amount which may be available for, or relied on to claim, a deduction or relief,
(f)a reference to repayment of tax includes a reference to allowing a credit,
(g)“tax period” means a tax year, accounting period or other period in respect of which tax is charged,
(h)a reference to giving a document to HMRC includes a reference to communicating information to HMRC in any form and by any method (whether by post, fax, email, telephone or otherwise),
(i)a reference to giving a document to HMRC includes a reference to making a statement or declaration in a document,
(j)a reference to making a return or doing anything in relation to a return includes a reference to amending a return or doing anything in relation to an amended return, and
(k)a reference to action includes a reference to omission.