# Finance Act 2008, Paragraph 24


(1) This paragraph applies for the construction of this Schedule
(2) “HMRC” means Her Majesty's Revenue and Customs.
(3) “Tax”, without more, includes duty.
(4) An expression used in relation to value added tax has the same meaning as in VATA 1994.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/41/paragraph/24 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-41/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.