[40D Interpretation]

[40D Ìý±õ²Ô³Ù±ð°ù±è°ù±ð³Ù²¹³Ù¾±´Ç²Ô±Õ

[(1)     In this Part—

“HMRC†means the Commissioners for Her Majesty's Revenue and Customs;

“revenue and customs information relating to a person†has the same meaning as in section

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