58U.K.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—
(a)any building or structure,
(b)any land, and
(c)any means of transport,
“the Taxes Acts” means—
(a)TMA 1970,
(b)the Tax Acts, and
(c)TCGA 1992 and all other enactments relating to capital gains tax, F1...
“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) [F2, and] .
[F3“tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.]
Textual Amendments
F1Word in Sch. 36 para. 58 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 471(15)(a)
F2Word in Sch. 36 para. 58 inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 471(15)(b)
F3Words in Sch. 36 para. 58 inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 471(15)(c)
Commencement Information
I1Sch. 36 para. 58 in force at 1.4.2009 by S.I. 2009/404, art. 2