Part 4 Supplementary
Finance (No 2) Act 2017 (2017 c 32) | Legislation

Part 4 Supplementary

Interpretation: minor

32

(1)     In this Schedule (apart from the amendments made by Part 3)—

“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 yearâ€, 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

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