In this Schedule—

• “address” includes an electronic address;

• “body of persons” has the same meaning as in TMA 1970;

• “chargeable period” means a tax year, accounting period or other period for which a tax is charged;

• “charity” has the meaning given by paragraph 1(1) of Schedule 6 to FA 2010;

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

• “company” has the meaning given by section 288(1) of TCGA 1992;

• “data” includes information held in any form;

• “the data-holder”, in relation to a data-holder notice, means the person to whom the notice is addressed;

• “data-holder notice” is defined in paragraph 1;

• “dividend” includes any kind of distribution;

• “document” includes a copy of a document (see also section 114 of FA 2008);

• “employment”, “employee” and “employer” have the same meaning as in Parts 2 to 7 of ITEPA 2003 (see, in particular, sections 4 and 5 of that Act);

• “HMRC” means Her Majesty's Revenue and Customs;

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

• “provide” includes make available for inspection;

• “specify” includes describe;

• “securities” includes—

  1. a

     shares and stock,

  2. b

     debentures, including debenture stock, loan stock, bonds, certificates of deposit and other instruments creating or acknowledging indebtedness, and

  3. c

     warrants or other instruments entitling the holder to subscribe for or otherwise acquire anything within paragraph (a) or (b),

  issued by or on behalf of a person resident in, or a government or public or local authority of, any country (including a country outside the United Kingdom);

• “shares” is to be construed in accordance with sections 99 and 103A of TCGA 1992;

• “tax functions” means functions relating to tax;

• “the tribunal” means the First-tier Tribunal or, where determined by or under the Tribunal Procedure Rules, the Upper Tribunal.