# Finance Act 2009, Paragraph 7


In subsection (7C), before the definition of “payer” insert—
““the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;
“contract settlement” means an agreement made in connection with the liability of the payee or another person 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/2009/10/schedule/58/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-58/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.