Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 49 U.K. Powers to obtain contact details for debtors

General interpretation U.K.

8 U.K. In this Schedule—

• “business” includes—

  (a)

  a profession, and

  (b)

  a property business;

• F1 ...

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

• “contact details”, in relation to a person, means the person's address and any other information about how the person may be contacted;

• “contract settlement” means an agreement made in connection with any person's liability to make a payment to the Commissioners under or by virtue of an enactment;

• “enactment” includes subordinate legislation (within the meaning of the Interpretation Act 1978);

• “local authority” has the meaning given in section 999 of ITA 2007;

• “local authority association” has the meaning given in section 1000 of that Act;

• “property business” has the same meaning as in ITTOIA 2005 (see section 263(6) of that Act).

Textual Amendments

F1 Words in Sch. 49 para. 8 omitted (1.4.2012) by virtue of Finance Act 2010 (c. 13), Sch. 6 paras. 26, 34(2); S.I. 2012/736, art. 20