Finance Act 2008

General interpretation

58In this Schedule—

  • “checking” includes carrying out an investigation or enquiry of any kind,

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

  • “document” includes a part of a document (except where the context otherwise requires),

  • “enactment” includes subordinate legislation (within the meaning of the Interpretation Act 1978 (c. 30)),

  • “HMRC” means Her Majesty’s Revenue and Customs,

  • “premises” includes—

    (a)

    any building or structure,

    (b)

    any land, and

    (c)

    any means of transport,

  • “the TMA 1970,

  • the Tax Acts, and

  • TMA 1970,

  • the Tax Acts, and

  • Taxes Acts” means—

    (a)

    TMA 1970,

    (b)

    the Tax Acts, and

    (c)

    TCGA 1992 and all other enactments relating to capital gains tax, and

  • “taxpayer”, in relation to a taxpayer notice or a third party notice, has the meaning given in paragraph 1(1) or 2(1) (as appropriate).