This section applies for the purposes of sections 95 to 103.

In those provisions—

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

• “creditor”, in relation to a judgment debt, means—

  1. a

     the person to whom the debt is payable (whether directly or through F2any court, an officer of any court or another person);

  2. b

     where the debt is payable under an administration order (within the meaning of Part 6 of the County Courts Act 1984 (c. 28)), any one of the creditors scheduled to the order;

• “debtor”, in relation to a judgment debt, means the person by whom the debt is payable;

• “departmental information request” has the meaning given by section 97;

• “information” means information held in any form;

• “information discloser”, in relation to an information order, has the meaning given by section 98(1)(a);

• “information order” has the meaning given by section 98;

• “judgment debt” means either of the following—

  1. a

     a sum which is payable under a judgment or order enforceable by the High Court F3, the family court or F1the county court;

  2. b

     a sum which, by virtue of an enactment, is recoverable as if it were payable under a judgment or order of the High Court F3, the family court or of F1the county court (including a sum which is so recoverable because a court so orders);

• “required information”, in relation to an information order, has the meaning given by section 98(1)(b);

• “relevant court”, in relation to an application under section 95, means the court to which the application is made.