121Minor definitionsU.K.
In this Part—
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“employee” includes an office-holder and related expressions have a corresponding meaning;
[F3“HMRC” means Her Majesty’s Revenue and Customs;]
“jointly entitled” means—
“land” includes—
(a)buildings and structures, and
(b)land covered by water;
“registered social landlord” means—
(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);
(b)in relation to Scotland, a body registered in the register maintained under [F6section 20(1) of the Housing (Scotland) Act 2010 (asp 17)];
(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.
[F9“tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.]
Textual Amendments
F1Words in s. 121 omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 22(a) (with s. 29(5)(6)); S.I. 2015/637, art. 2
F2Words in s. 121 omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 22(b) (with s. 29(5)(6)); S.I. 2015/637, art. 2
F3Words in s. 121 inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 371(2)
F4Words in s. 121 omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of Wales Act 2014 (c. 29), s. 29(2)(b)(3), Sch. 2 para. 9; S.I. 2018/214, art. 2(a)
F5Words in s. 121 omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 22(c) (with s. 29(5)(6)); S.I. 2015/637, art. 2
F6Words in s. 121 substituted (1.4.2012) by The Housing (Scotland) Act 2010 (Consequential Provisions and Modifications) Order 2012 (S.I. 2012/700), art. 1(3), Sch. para. 7(2)
F7Words in s. 121 omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 22(d) (with s. 29(5)(6)); S.I. 2015/637, art. 2
F8Words in s. 121 omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 22(e) (with s. 29(5)(6)); S.I. 2015/637, art. 2
F9Words in s. 121 inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 371(3)
Commencement Information
I1Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)