[F1Interpretation of Chapter 3B: generalU.K.
97ZH In this Chapter—
“company” includes a limited liability partnership;
“director” has the meaning given by section 67 of ITEPA;
“personal liability notice” has the meaning given by regulation 97ZI(2);
“the specified amount” has the meaning given by regulation 97ZI(2)(a).]
Textual Amendments
F1Pt. 4 Ch. 3B inserted (with effect in accordance with s. 14(7) of the amending Act) by Finance Act 2016 (c. 24), s. 14(4)(5)