147  In this Schedule–

accounting period”  means a period which, in pursuance of any regulations under paragraph 41, is an accounting period for the purposes of the levy;

agreement”  includes any arrangement or understanding (whether or not legally enforceable), and cognate expressions shall be construed accordingly;

appeal tribunal”  means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;

auto-generator”  has the meaning given by paragraph 152;

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