INTERPRETATION OF THIS PART

Related Commentary  

29A(1)  In this Part of this Schedule–

HM Revenue and Customs”  means Her Majesty’s Revenue and Customs;

lower amount”  means the amount mentioned in paragraph 29C(5);

managed service company”  has the meaning given by section 61B of ITEPA;

paragraph (b) associate”  means a person who–

(a)is within section 688A(2)(d)(b), and

(b)is within that provision by virtue of a connection with a person who is within section 688A(2)(b);

paragraph (c) associate”  means a person who–

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