Part 7 U.K. Administration

Chapter 5 U.K. Payment and enforcement

Supplementary U.K.

139 Interpretation of Chapter U.K.

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.