SCHEDULES
SCHEDULE 49Powers to obtain contact details for debtors
General interpretation
8
In this Schedule—
“business” includes—
- a
a profession, and
- b
a property business;
- a
F1...
“the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;
“contact details”, in relation to a person, means the person's address and any other information about how the person may be contacted;
“contract settlement” means an agreement made in connection with any person's liability to make a payment to the Commissioners under or by virtue of an enactment;
“enactment” includes subordinate legislation (within the meaning of the Interpretation Act 1978);
“local authority” has the meaning given in section 999 of ITA 2007;
“local authority association” has the meaning given in section 1000 of that Act;
“property business” has the same meaning as in ITTOIA 2005 (see section 263(6) of that Act).