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Taxation (International and Other Provisions) Act 2010
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In this Part—
“the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs,
“FISMA 2000” means the Financial Services and Markets Act 2000,
“FSA Handbook” means the Handbook made by the Financial Services Authority under FISMA 2000, and
“HMRC” means Her Majesty’s Revenue and Customs.
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