# Finance Act 2008, Section 139: Interpretation of Chapter


In this Chapter—
“the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs, and
“contract settlement” means an agreement made in connection with any person's liability to make a payment to the Commissioners under or by virtue of an enactment.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/section/139 (the official version)
Page: https://openlegislation.uk/finance-act-2008/section-139
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.