Part 4 Enforcement of judgments and orders

Information requests and orders

104 Interpretation

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

(2) In those provisions—

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

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

  (a)

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

  (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—

  (a)

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

  (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 or of a 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.

(3) Any reference to information held on behalf of a government department, or on behalf of an information discloser, includes a reference to any information which—

(a) is held by a person who provides services to the department or to the information discloser, and

(b) is held by that person in connection with the provision of those services.