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Finance Act 2022
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- UK Public General Acts
- 2022 c. 3
- SCHEDULE 14
- PART 3
- Paragraph 16
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InterpretationU.K.
16In this Schedule—
“HMRC” means Her Majesty’s Revenue and Customs;
“tribunal” means the First-tier Tribunal or, where determined by or under the Tribunal Procedure Rules, the Upper Tribunal.
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