This paragraph applies for the construction of this Schedule.

“HMRC” means Her Majesty's Revenue and Customs.

References to tax include construction industry deductions under Chapter 3 of Part 3 of FA 2004.

References to a determination, in relation to an amount payable under PAYE regulations or under Chapter 3 of Part 3 of FA 2004, include a certificate.

References to an assessment to tax, in relation to inheritance tax and stamp duty reserve tax, are to a determination.