“arrangements” includes any scheme, transaction or series of transactions;

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

“company” has the meaning given by section 1121 of the Corporation Tax Act 2010;

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

“indirect tax” has the meaning given by paragraph 2(1);

“introducer” is to be construed in accordance with paragraph 9;

“makes a firm approach” has the meaning given by paragraph 10(1);

“makes a marketing contact” has the meaning given by paragraph 10(2);

“marketing contact” has the meaning give by paragraph 10(2);

“notifiable arrangements” has the meaning given by paragraph 3(1);

“notifiable proposal” has the meaning given by paragraph 3(3);

“prescribed” (except in or in references to paragraph 3(1)(a)), means prescribed by regulations made by HMRC;

“promoter” is to be construed in accordance with paragraph 8;

“reference number”, in relation to notifiable arrangements, has the meaning given by paragraph 22(4);

“TCEA 2007” means the Tribunals, Courts and Enforcement Act 2007;

“trade” includes every venture in the nature of a trade;

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

“working day” means a day which is not a Saturday or a Sunday, Christmas Day, Good Friday or a bank holiday under the Banking and Financial Dealings Act 1971 in any part of the United Kingdom.