Taxes Management Act 1970

[F1 Interpretation U.K.

Textual Amendments

F1 Sch. 1AB inserted (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 52 para. 2 (with Sch. 52 paras. 10, 11)

9 (1) In this Schedule “the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs. U.K.

(2) For the purposes of this Schedule a claim is not finally determined until it, or the amount to which it relates, can no longer be varied (whether on appeal or otherwise).]