# Finance Act 1993, Paragraph 7


(1) In this Schedule—
“Commissioners” means the Commissioners for Her Majesty‘s Revenue and Customs;
“participator”, in relation to a particular time, means a person who is a participator in the chargeable period which includes that time.
(2) Expressions used in this Schedule and in Part 1 of the Oil Taxation Act 1975 have the same meaning in this Schedule as in Part 1 of that Act.

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Source: https://www.legislation.gov.uk/ukpga/1993/34/schedule/20B/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-1993/schedule-20B/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.