In 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—

  1. a

     any building or structure,

  2. b

     any land, and

  3. c

     any means of transport,

• “the TMA 1970,

• the Tax Acts, and

• TMA 1970,

• the Tax Acts, and

• Taxes Acts” means—

  1. a

     TMA 1970,

  2. b

     the Tax Acts, and

  3. 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).