214 Interpretation of Part 5
Finance Act 2013 (2013 c 29) | Legislation

214  Interpretation of Part 5

[(1)]     In this Part—

“abusive”, in relation to tax arrangements, has the meaning given by section 207(2) to (6);

“arrangements” includes any agreement, understanding, scheme, transaction or series of transactions (whether or not legally enforceable);

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

[“designated HMRC officer”

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