In this Part—

• “chargeable day” (in relation to a single-dwelling interest) is to be read in accordance with section 170;

• “chargeable interest” has the meaning given by section 107;

• “the chargeable person” has the meaning given by section 96(2) or (3);

• “closure notice” has the meaning given by paragraph 16 of Schedule 33;

• “collective investment scheme” has the same meaning as in Part 17 of the Financial Services and Markets Act 2000 (see section 235 of that Act);

• “company” has the meaning given by section 166(1);

• “completion”, in Scotland, means—

  1. a

     in relation to a lease, when it is executed by the parties (that is to say, by signing) or constituted by any means,

  2. b

     in relation to any other transaction, the settlement of the transaction;

• “discovery assessment” has the meaning given by paragraph 21 of Schedule 33;

• “EEAUCITS” has the same meaning as in Part 17 of the Financial Services and Markets Act 2000 (see section 237 of that Act);

• “excluded rents” has the meaning given by section 133(6);

• “farming” has the meaning given by section 148(4);

• “filing date”, in relation to an annual tax on enveloped dwellings return or a return of the adjusted chargeable amount, has the meaning given by paragraph 58 of Schedule 33;

• “financial institution” has the meaning given by section 143 (except where otherwise stated);

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

• “HMRC determination” has the meaning given by paragraph 18 of Schedule 33;

• “jointly entitled” means—

  1. a

     in England and Wales, beneficially entitled as joint tenants or tenants in common,

  2. b

     in Scotland, entitled as joint owners or owners in common,

  3. c

     in Northern Ireland, beneficially entitled as joint tenants, tenants in common or coparceners;

• “land” includes—

  1. a

     buildings and structures, and

  2. b

     land covered by water;

• “market value” has the meaning given by section 98(8);

• “notice of enquiry” has the meaning given by paragraph 8 of Schedule 33;

• “open-ended investment company” has the same meaning as in Part 17 of the Financial Services and Markets Act 2000 (see section 236(1) of that Act);

• “participant”, in relation to a collective investment scheme, has the meaning given by section 98(7);

• “partnership” has the meaning given by section 167;

• “property development trade” has the meaning given by section 138(4);

• “property rental business” has the meaning given by section 133(4);

• “property trading business” has the meaning given by section 141(3);

• “qualifying property rental business” has the meaning given by section 133(3);

• “self assessment” has the meaning given by section 161(3);

• “tax” means tax under this Part;

• “trade” has the same meaning as in section 35 of CTA 2009 (and cognate expressions are to be read accordingly);

• “unit trust scheme” has the same meaning as in Part 17 of the Financial Services and Markets Act 2000 (see section 237(1) of that Act).

In this Part—

• references to the “adjusted chargeable amount”, in relation to a person on whom tax is charged for a chargeable period with respect to a single-dwelling interest, are to be read in accordance with section 105;

• references to an “annual tax on enveloped dwellings return” are to be read in accordance with section 159(4);

• references to the “daily amount” for a day are to be read in accordance with section 105(2);

• references to “delivery”, in relation to an annual tax on enveloped dwellings return, are to be read in accordance with paragraph 2 of Schedule 33;

• references to the “effective date” of an acquisition are to be read in accordance with section 121(4);

• references to the “effective date” of a disposal are to be read in accordance with section 121(5);

• references to a “major interest” in land are to be read in accordance with section 117 of FA 2003;

• F1references to the “management company”, in relation to an EEA UCITS, are to be read in accordance with Article 2.1(b) of the Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities;

• references to a “return of the adjusted chargeable amount” are to be read in accordance with section 160(6);

• references to meeting the “ownership condition” are to be read in accordance with section 94(4) to (6);

• references to being “within the charge” with respect to a single-dwelling interest are to be read in accordance with section 170.