- Latest available (Revised)
- Original (As enacted)
There are currently no known outstanding effects for the Finance Act 2012, Cross Heading: General interpretation.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
38U.K.In this Schedule—
“appointed” includes engaged;
“client” (except in paragraph 17)—
has the meaning given in paragraph 2(1), and
in relation to a particular tax agent, means a client of that tax agent;
“the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;
“conduct notice” has the meaning given in paragraph 4;
“the document-holder” has the meaning given in paragraph 8;
“document” includes a copy of a document (see also section 114 of FA 2008);
“file access notice” has the meaning given in paragraph 8;
“HMRC” means Her Majesty's Revenue and Customs;
“organisation” includes any person or firm carrying on a business;
“specify” includes describe;
“tax period” means a tax year, accounting period or other period in respect of which tax is charged;
“the tribunal” means the First-tier Tribunal or, where determined by or under the Tribunal Procedure Rules, the Upper Tribunal.
Commencement Information
I1Sch. 38 para. 38 in force at 1.4.2013 by S.I. 2013/279, art. 2
39(1)A reference in this Schedule to clients of a tax agent (or to a tax agent's clients) is a reference to the persons whom the agent assists with their tax affairs.U.K.
(2)Sub-paragraph (1) applies even if—
(a)the agent works for an organisation, and
(b)it is the organisation that is appointed to give the assistance.
Commencement Information
I2Sch. 38 para. 39 in force at 1.4.2013 by S.I. 2013/279, art. 2
40U.K.A loss of tax revenue is taken for the purposes of this Schedule to be (or to be capable of being) brought about by dishonest conduct despite the fact that the loss can be recovered or properly accounted for (following discovery of the conduct or otherwise).
Commencement Information
I3Sch. 38 para. 40 in force at 1.4.2013 by S.I. 2013/279, art. 2
41U.K.A reference in this Schedule to working for an organisation includes being a partner or member of an organisation.
Commencement Information
I4Sch. 38 para. 41 in force at 1.4.2013 by S.I. 2013/279, art. 2
42U.K.A reference in a provision of this Schedule to an authorised officer is to an officer of Revenue and Customs who is, or is a member of a class of officers who are, authorised by the Commissioners for the purposes of that provision.
Commencement Information
I5Sch. 38 para. 42 in force at 1.4.2013 by S.I. 2013/279, art. 2
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: