Sch 8 para 23
(1) In this Part of this Schedule— “ affected account ” has the meaning given by paragraph 6(7); “ the Commissioners ” means the Commissioners for Her Majesty's Revenue and Customs; “ 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; “ deduction notice ” has the meaning given by paragraph 13; “ deposit-taker ” means a person who may lawfully accept deposits in the United Kingdom in the course of a business (see sub-paragraph (2)); “ HMRC ” means Her Majesty's Revenue and Customs; “ hold notice ” has the meaning given by paragraph 4; “ information notice ” has the meaning given by paragraph 3; “ interested third party ”, in relation to a relevant account, has the meaning given by paragraph 8(11); “ joint account ”, in relation to a person, means an account held by the person and one or more other persons; “ notice ” means notice in writing; “ notified sum ”, in relation to a hold notice, has the meaning given by paragraph 8(8); “ prescribed ” means prescribed by regulations made by the Commissioners; “relevant account” (in relation to a hold notice) has the meaning given by paragraph 6(6); “ relevant sum ”, in relation to a person, has the meaning given by paragraph 2(1); “the safeguarded amount” (in relation to a hold notice) means the amount specified as the safeguarded amount in the notice (see paragraph 4(2)(c)); “the specified amount” (in relation to a hold notice) means the amount specified as such in the notice (see paragraph 4(2)(b)); “ suspense account ” has the meaning given by paragraph 6(3)(b)(i); “ the tribunal ” means the First-tier Tribunal; “ working day ” means a day other than— Saturday or Sunday, Christmas Eve, Christmas Day or Good Friday, or a day which is a bank holiday under the Banking and Financial Dealings Act 1971 in England and Wales or Northern Ireland. (2) The definition of “deposit-taker” in sub-paragraph (1) is to be read with— (a) section 22 of the Financial Services and Markets Act 2000 (regulated activities), (b) any relevant order under that section, and (c) Schedule 2 to that Act.