Article 1 Citation and interpretation

This Order may be cited as the Finance Act 2010, Schedule 10 (Appointed Days and Transitional Provisions) Order 2011.

In this Order—

• “HMRC” means Her Majesty’s Revenue and Customs; and

• “tax period” has the same meaning as it has in paragraph 28(g) of Schedule 24 to the Finance Act 2007^f1.