Final Provisions
Section 71: Interpretation
288.Section 71 provides the definitions of various terms used in the Act, including ‘the Commissioners’, ‘HMRC’ and ‘tax credit’.
288.Section 71 provides the definitions of various terms used in the Act, including ‘the Commissioners’, ‘HMRC’ and ‘tax credit’.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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