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 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)