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In this Part—
“abusive”, in relation to tax arrangements, has the meaning given by section 207(2) to (6);
“arrangements” includes any agreement, understanding, scheme, transaction or series of transactions (whether or not legally enforceable);
“the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;
“the GAAR Advisory Panel” has the meaning given by paragraph 1 of Schedule 43;
“the general anti-abuse rule” has the meaning given by section 206;
“HMRC” means Her Majesty’s Revenue and Customs;
“tax advantage” has the meaning given by section 208;
“tax arrangements” has the meaning given by section 207(1).
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