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Finance Act 2009
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- UK Public General Acts
- 2009 c. 10
- SCHEDULE 55
- Paragraph 27
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27(1)This paragraph applies for the construction of this Schedule.
(2)The withholding of information by P is—
(a)“deliberate and concealed” if P deliberately withholds the information and makes arrangements to conceal the fact that the information has been withheld, and
(b)“deliberate but not concealed” if P deliberately withholds the information but does not make arrangements to conceal the fact that the information has been withheld.
(3)“HMRC” means Her Majesty’s Revenue and Customs.
(4)References to a liability to tax, in relation to a return falling within item 6 in the Table (construction industry scheme), are to a liability to make payments in accordance with Chapter 3 of Part 3 of FA 2004.
(5)References to an assessment to tax, in relation to inheritance tax and stamp duty reserve tax, are to a determination.
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