HM Revenue & Customs definition

HM Revenue & Customs means Her Majesty’s Revenue & Customs, the UK Tax authority.
HM Revenue & Customs means Her Majesty’s Revenue & Customs.
HM Revenue & Customs means HM Revenue & Customs or any other person, authority, body or official which is from time to time responsible for the care, management or administration of Value Added Tax

Examples of HM Revenue & Customs in a sentence

  • Eligible expenditure is net of VAT recoverable by the Recipient from HM Revenue & Customs and gross of irrecoverable VAT.

  • The information below is a general guide based on current United Kingdom law and HM Revenue & Customs practice, all of which are subject to change.

  • This voucher should be retained for tax purposes as evidence for HM Revenue & Customs.

  • The British Council reserves the right to dispute payment of the UK VAT charged by the Supplier until the issue has been resolved by a ruling in writing obtained from HM Revenue & Customs by the Supplier, and that ruling shown to the British Council.

  • The information below is a general guide based on current United Kingdom law and HM Revenue & Customs practice, which are subject to change.


More Definitions of HM Revenue & Customs

HM Revenue & Customs means His Majesty’s Revenue & Customs.
HM Revenue & Customs. Representation" has the meaning given in clause 34.10; "Representatives" has the meaning given in clause 20.2; "SARS-CoV-2 Pandemic" has the meaning given in the definition of "Force Majeure"; "Specification" means the written specifications for the Manufacture, processing, packaging, labelling, testing and testing procedures, shipping, storage and supply of the Product, including characteristics, quality and processing of the Product as set out in Schedule 1, as such specifications may be amended or replaced from time to time as permitted under the Development and Manufacturing Plan or otherwise under this Agreement, and ultimately as compliant and set forth with the applicable Marketing Authorisation (and, if applicable, an Emergency Use Authorisation) for the Product granted by the Licensing Authority; "Subcontractor" has the meaning given in clause 34.7.1; "Term" has the meaning given in clause 25.1; "Terminating Party" has the meaning given in clause 25.3; "Territory" means the UK; "Third Party" means any Person other than Novavax, the Authority and their respective Affiliates and permitted successors and assigns; "UK" means the United Kingdom of Great Britain and Northern Ireland; "VAT" means: (i) any Indirect Tax chargeable under or pursuant to Council Directive 2006/112/EC of the European Union; or (ii) any value added, turnover, sales, use or distribution Indirect Tax, or Indirect Tax of a like nature in any jurisdiction outside the European Union; "Wilful Misconduct" means [***]; and [***]
HM Revenue & Customs has given the relevant U.K. Loan Party authority to make payments to such Lender without a tax deduction but such authority has subsequently been revoked or expired, and in each case, such U.K. Loan Party has notified such Lender in writing, then such Lender and such U.K. Loan Party shall co-operate in completing any additional procedural formalities necessary for such U.K. Loan Party to obtain authorization to make that payment without withholding or deduction for Taxes imposed under the laws of the United Kingdom.
HM Revenue & Customs has not given the UK Borrower authority to make payment to that Lender without a UK Tax Deduction within 60 days of the date of the UK Borrower DTTP Filing; or
HM Revenue & Customs means Her Majesty’s Revenue & Customs or any successor authority. ICC shall have the meaning specified in Section 11.11.1 [Governing Law]. IFRS shall mean, subject to the limitations on the application thereof set forth in Section 1.3 [Accounting Principles; Changes in IFRS], International Financial Reporting Standards and applicable accounting requirements set by the International Accounting Standards Board or any successor thereto, as in effect from time to time. Indebtedness shall mean, as to any Person at any time, any and all indebtedness, obligations or liabilities (whether matured or unmatured, liquidated or unliquidated, direct or indirect, absolute or contingent, or joint or several) of such Person for or in respect of: (a) borrowed money, (b) amounts raised under or liabilities in respect of any note purchase or acceptance credit facility, (c) reimbursement obligations (contingent or otherwise) under any letter of credit agreement, (d) obligations under any currency swap agreement, interest rate swap, cap, collar or floor agreement or other interest rate management device, (e) any other transaction (including Capital Lease Obligations, Synthetic Lease Obligations and conditional sales agreements) having the commercial effect of a borrowing of money entered into by such Person to finance its operations or capital requirements (but not including trade payables and accrued expenses incurred in the ordinary course of business which are not represented by a promissory note and which are not more than sixty (60) days past due), or (f) any Guaranty of Indebtedness for borrowed money. Indemnified Taxes shall mean (a) Taxes, other than Excluded Taxes, imposed on or with respect to any payment made by or on account of any obligation of any Loan Party under any Loan Document, and (b) to the extent not otherwise described in the preceding clause (a), Other Taxes. Indemnitee shall have the meaning specified in Section 11.3.2 [Indemnification by the Borrower]. Information shall mean all information received from the Loan Parties or any of their Subsidiaries relating to the Loan Parties or any of such Subsidiaries or any of their respective businesses, other than any such information that is available to the Administrative Agent, any Lender or the Issuing Lender on a non-confidential basis prior to disclosure by the Loan Parties or any of their Subsidiaries, provided that, in the case of information received from the Loan Parties or any of their Subsidiaries af...
HM Revenue & Customs means Her Majesty’s Revenue and Customs department of the government of the UK, and any successor Governmental Authority.
HM Revenue & Customs means His Majesty’s Revenue and Customs department of the government of the UK.