73 Interpretation: other provisions
Finance Act 1994 (1994 c 9) | Legislation

73  Interpretation: other provisions

(1)     Unless the context otherwise requires—

“accounting period” shall be construed in accordance with section 54 above;

“appeal tribunal” means [the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal];

“authorised person” means any person acting under the authority of the Commissioners;

“the Commissioners” means the Commissioners of Customs and Excise;

“conduct” includes any act, omission or statement;

[“excepted premium” has the meaning given by section 69A(7) above;]

[“the higher rate” shall be construed in accordance

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