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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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