Section 139: Interpretation of Chapter

Finance Act 2008 · 2008 c. 9View on legislation.gov.uk

Part 7: Administration — Chapter 5: Payment and enforcement

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.

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