“arrangements” has the meaning given by section 234(4);

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

“calendar quarter” means a period of 3 months beginning with 1 January, 1 April, 1 July or 1 October;

F3“contract settlement” means an agreement in connection with a person's liability to make a payment to the Commissioners under or by virtue of an enactment;

F3“defeat” , in relation to arrangements, has the meaning given by paragraph 10 of Schedule 34A;

F3“defeat notice” has the meaning given by section 241A(7);

F3“double defeat notice” has the meaning given by section 241A(7);

F3“final” , in relation to a judicial ruling, is to be interpreted in accordance with section 237D(6);

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

“firm approach” has the meaning given by section 235(4);

F3“judicial ruling” means a ruling of a court or tribunal on one or more issues;

F3“look-forward period”, in relation to a defeat notice, has the meaning given by section 241A(10);

“monitored promoter” has the meaning given by section 244(5);

“monitored proposal” and “monitored arrangements” have the meaning given by section 254;

“monitoring notice” means a notice given under section 244(1) or paragraph 9(2) or (3) or 10(3)(b) or (4)(b) of Schedule 36;

“the original monitoring notice” has the meaning given by paragraph 11(2) of Schedule 36;

“prescribed” means prescribed, or of a description prescribed, in regulations made by the Commissioners;

“promoter reference number” has the meaning given by section 250(5);

F3“provisional” , in relation to a conduct notice given under section 237A(8), is to be interpreted in accordance with section 237C;

F3“related” , in relation to arrangements, is to be interpreted in accordance with paragraph 2 of Schedule 34A;

“relevant arrangements” has the meaning given by section 234(2);

F3“relevant defeat” , in relation to a person, is to be interpreted in accordance with Schedule 34A;

“relevant proposal” has the meaning given by section 234(1);

F3“relies on a Case 3 relevant defeat” is to be interpreted in accordance section 237B(5);

“replacement conduct notice” has the meaning given by paragraph 11(1) of Schedule 36;

“replacement monitoring notice” has the meaning given by paragraph 11(1) of Schedule 36;

F3“single defeat notice” has the meaning given by section 241A(7).

“tax advantage” has the meaning given by section 234(3) F6(but see also section 281A);

“Taxes Acts” has the same meaning as in TMA 1970 (see section 118(1) of that Act);

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