InterpretationU.K.
18(1)This paragraph applies for the construction of this Schedule.U.K.
(2)“HMRC” means Her Majesty's Revenue and Customs.
(3)References to tax include construction industry deductions under Chapter 3 of Part 3 of FA 2004.
(4)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.
(5)References to an assessment to tax, in relation to inheritance tax and stamp duty reserve tax, are to a determination.
Modifications etc. (not altering text)
C1Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by Finance Act 2014 (c. 26), s. 226(7)
Commencement Information
I1Sch. 56 para. 18 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I2Sch. 56 para. 18 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
I3Sch. 56 para. 18 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 12
Sch. 56 para. 18 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)
I4Sch. 56 para. 18 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
I5Sch. 56 para. 18 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)
I6Sch. 56 para. 18 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)