(1) In this section -
"appropriate inspector", in relation to an intermediary or, as may be appropriate, a resident, means -
(a) the inspector who has last given notice in writing to the intermediary or, as the case may be, the resident that he or she is the inspector to whom the intermediary or, as the case may be, the resident is required to deliver a return, statement, declaration or list by reason of a notice given to the person by the inspector,
(b) where there is no such inspector as is referred to in paragraph (a), the inspector to whom it is customary for the intermediary or, as the case may be, the resident to deliver such return, statement, declaration or list, or
(c) where there is no such inspector as is referred to in paragraphs (a) and (b), the inspector of returns;
"chargeable period" has the same meaning as in section 321(2);
"deposit" means a sum of money paid to a person on terms under which it will be repaid with or without interest and either on demand or at a time
…