Statute
Section 139 — Finance Act 2008: Interpretation of Chapter
Text of the provision Official document
Interpretation of Chapter 139 In this Chapter— “ the Commissioners ” means the Commissioners for Her Majesty's Revenue and Customs, and “ contract settlement ” means an agreement made in connection with any person's liability to make a payment to the Commissioners under or by virtue of an enactment.
Official source: legislation.gov.uk
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