xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
113. In regulation 2 after the definition of “the Board” insert—
““HMRC” means Her Majesty’s Revenue and Customs;”.
Commencement Information
I1Sch. 2 para. 113 in force at 1.4.2009, see art. 1(2)