Finance Act 2014 (c. 26)

PART 4U.K.Follower notices and accelerated payments

Modifications etc. (not altering text)

C1Pt. 4 applied (with modifications) by 1992 c. 7 (N.I.), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)

C2Pt. 4 applied (with modifications) by 1992 c. 4, s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)

C5Pt. 4 applied (with modifications) (retrospective) by 1970 c. 9, s. 12ABZAA(4) (as inserted (17.7.2014) by 2020 c. 14, s. 104(1)(2) (with s. 104(3)))

For the purposes of this Chapter—

“arrangements” has the meaning given by section 201(4);
“the asserted advantage” has the meaning given by section 204(3);
“the chosen arrangements” has the meaning given by section 204(3);
“the denied advantage” has the meaning given by section 208(3);
“follower notice” has the meaning given by section 204(1);
“HMRC” means Her Majesty's Revenue and Customs;
“judicial ruling”, and “relevant” in relation to a judicial ruling and the chosen arrangements, have the meaning given by section 205;
“relevant tax” has the meaning given by section 200;
“the specified time” has the meaning given by section 208(8);
“tax advantage” has the meaning given by section 201(2);
“tax appeal” has the meaning given by section 203;
“tax arrangements” has the meaning given by section 201(3);
“tax enquiry” has the meaning given by section 202(2);
“tax period” means a tax year, accounting period or other period in respect of which tax is charged;
“P” has the meaning given by section 204(1);
“the 30 day post-representations period” has the meaning given by section 208(8);
“the 90 day post-notice period” has the meaning given by section 208(8).