Taxation (International and Other Provisions) Act 2010 section 230

Interpretation of Part: meaning of "Commissioners" and "officer"

Section 230 defines two key terms used throughout this Part of the Act.

  • The term "the Commissioners" refers to the Commissioners for His Majesty's Revenue and Customs (HMRC).
  • The term "officer" refers to an officer of Revenue and Customs.
  • These definitions apply whenever either term appears in this Part of the legislation.
  • The section is derived from provisions originally found in the Finance Act 1999.

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