Finance Act 2014

283 Interpretation of this Part U.K.

(1) In this Part—

• “arrangements” has the meaning given by section 234(4);

• “the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;

• “calendar quarter” means a period of 3 months beginning with 1 January, 1 April, 1 July or 1 October;

• “conduct notice” means a notice of the description in section 238 that is given under—

  (a)

  section 237(7) [F1 or (7A)],

  (aa)

  [F2 section 237A(8),

  (ab)

  section 237B(1),]

  (b)

  section 245(7), or

  (c)

  paragraph 8(2) or (3) or 10(3)(a) or (4)(a) of Schedule 36;

• [F3 “contract settlement” means an agreement in connection with a person's liability to make a payment to the Commissioners under or by virtue of an enactment;]

• [F3 “defeat” , in relation to arrangements, has the meaning given by paragraph 10 of Schedule 34A;]

• [F3 “defeat notice” has the meaning given by section 241A(7);]

• [F3 “double defeat notice” has the meaning given by section 241A(7);]

• [F3 “final” , in relation to a judicial ruling, is to be interpreted in accordance with section 237D(6);]

• “HMRC” means Her Majesty's Revenue and Customs;

• “firm approach” has the meaning given by section 235(4);

• [F3 “judicial ruling” means a ruling of a court or tribunal on one or more issues;]

• [F3 “look-forward period”, in relation to a defeat notice, has the meaning given by section 241A(10);]

• “monitored promoter” has the meaning given by section 244(5);

• “monitored proposal” and “monitored arrangements” have the meaning given by section 254;

• “monitoring notice” means a notice given under section 244(1) or paragraph 9(2) or (3) or 10(3)(b) or (4)(b) of Schedule 36;

• “the original monitoring notice” has the meaning given by paragraph 11(2) of Schedule 36;

• “prescribed” means prescribed, or of a description prescribed, in regulations made by the Commissioners;

• “promoter reference number” has the meaning given by section 250(5);

• [F4 “promotion structure” is to be construed in accordance with section 235(1A) and Schedule 33A;]

• [F3 “provisional” , in relation to a conduct notice given under section 237A(8), is to be interpreted in accordance with section 237C;]

• [F3 “related” , in relation to arrangements, is to be interpreted in accordance with paragraph 2 of Schedule 34A;]

• “relevant arrangements” has the meaning given by section 234(2);

• [F3 “relevant defeat” , in relation to a person, is to be interpreted in accordance with Schedule 34A;]

• “relevant proposal” has the meaning given by section 234(1);

• [F3 “relies on a Case 3 relevant defeat” is to be interpreted in accordance section 237B(5);]

• “replacement conduct notice” has the meaning given by paragraph 11(1) of Schedule 36;

• “replacement monitoring notice” has the meaning given by paragraph 11(1) of Schedule 36;

• [F3 “single defeat notice” has the meaning given by section 241A(7).]

• [F5 “stop notice” means a notice given under section 236A(1);

• “subject to a stop notice” , in relation to a person, is to be construed in accordance with section 236B(2);]

• “tax” [F6 (except in provisions to which section 281A applies)] means—

  (a)

  income tax,

  (b)

  capital gains tax,

  (c)

  corporation tax,

  (d)

  petroleum revenue tax,

  (da)

  [F7 apprenticeship levy,]

  (e)

  inheritance tax,

  (f)

  stamp duty land tax,

  (g)

  stamp duty reserve tax, or

  (h)

  annual tax on enveloped dwellings;

• “tax advantage” has the meaning given by section 234(3) [F8 (but see also section 281A)];

• “Taxes Acts” has the same meaning as in TMA 1970 (see section 118(1) of that Act);

• “the tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.

(2) A reference in a provision of this Part to an authorised officer is to an officer of Revenue and Customs who is, or is a member of a class of officers who are, authorised by the Commissioners for the purposes of that provision.

(3) A reference in a provision of this Part to meeting a threshold condition is to meeting one of the conditions described in paragraphs 2 to 12 of Schedule 34.

[F9 (4) Any reference in this Part to a person's activities as a promoter includes—

(a) if the person falls within the case described in paragraph 2 of Schedule 33A, the activities carried out by the person and other persons by virtue of which the person falls within the case,

(b) if the person falls within the case described in paragraph 3 of that Schedule, activities carried out under the instruction or guidance of a person who carries on business as a promoter,

(c) if the person falls within the case described in paragraph 4 of that Schedule, the activities of the body corporate or partnership that the person controls, and

(d) if the person falls within the case described in paragraph 5 by virtue of sub-paragraph (1)(b) of that paragraph, the activities of the body corporate or partnership that the person controls.]

Textual Amendments

F1 Words in s. 283 inserted (with effect in accordance with Sch. 19 para. 9 of the amending Act) by Finance Act 2015 (c. 11), Sch. 19 para. 3

F2 Words in s. 283(1) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(9)(a)

F3 Words in s. 283(1) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(9)(d)

F4 Words in s. 283(1) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 18(a)

F5 Words in s. 283(1) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 6

F6 Words in s. 283(1) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(9)(b)

F7 Words in s. 283(1) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 104(8) (with s. 117)

F8 Words in s. 283(1) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(9)(c)

F9 S. 283(4) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 18(b)