In this Part—

• F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “employee” includes an office-holder and related expressions have a corresponding meaning;

• F1“HMRC” means Her Majesty’s Revenue and Customs;

• “jointly entitled” means—

  1. a

     in England F9... , beneficially entitled as joint tenants or tenants in common,

  2. b

     F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  3. c

     in Northern Ireland, beneficially entitled as joint tenants, tenants in common or coparceners;

• “land” includes—

  1. a

     buildings and structures, and

  2. b

     land covered by water;

• “registered social landlord” means—

  1. a

     in relation to England and Wales, a body registered as a social landlord in a register maintained under section 1(1) of the Housing Act 1996 (c. 52);

  2. b

     in relation to Scotland, a body registered in the register maintained under F3section 20(1) of the Housing (Scotland) Act 2010 (asp 17);

  3. c

     in relation to Northern Ireland, a housing association registered in the register maintained under Article 14 of the Housing (Northern Ireland) Order 1992 (S.I. 1992/1725 (N.I. 15));

• F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “statutory provision” means any provision made by or under an Act of Parliament, an Act of the Scottish Parliament or any Northern Ireland legislation;

• F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “tax”, unless the context otherwise requires, means tax under this Part.

• F2“tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.