283 Interpretation of this Part
Finance Act 2014 (2014 c 26) | Legislation

283  Interpretation of this Part

(1)     In this Part—

“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;

“conduct notice” means a notice of the description in section 238 that is given under—

(a)     section 237(7) [or (7A)],

[(aa)     section 237A(8),

(ab)     section 237B(1),]

(b)     section 245(7), or

(c)     paragraph 8(2) or (3) or 10(3)(a) or (4)(a) of Schedule 36;

[“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;]

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

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

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

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

“HMRC” means Her Majesty's Revenue and

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