32(1)In this Schedule (apart from the amendments made by Part 3)—U.K.
“HMRC” means Her Majesty's Revenue and Customs;
“tax period” means a tax year or other period in respect of which tax is charged (or in the case of inheritance tax, the year beginning with 6 April and ending on the following 5 April in which the liability to tax first arose);
“tax year”, in relation to inheritance tax, means a period of 12 months beginning on 6 April and ending on the following 5 April;
“UK” means the United Kingdom, including its territorial sea.
(2)A reference to making a return or doing anything in relation to a return includes a reference to amending a return or doing anything in relation to an amended return.
(3)References to delivery (of a document) include giving, sending and any other similar expressions.
(4)A reference to delivering a document to HMRC includes—
(a)a reference to communicating information to HMRC in any form and by any method (whether by post, fax, email, telephone or otherwise, and
(b)a reference to making a statement or declaration in a document.
(5)References to an assessment to tax, in relation to inheritance tax, are to a determination.
(6)An expression used in relation to income tax has the same meaning as in the Income Tax Acts.
(7)An expression used in relation to capital gains tax has the same meaning as in the enactments relating to that tax.
(8)An expression used in relation to inheritance tax has the same meaning as in IHTA 1984.