# Finance Act 2012, Paragraph 38


In this Schedule—
“appointed” includes engaged;
“client” (except in paragraph 17)—
(a)has the meaning given in paragraph 2(4), and
(b)...
“the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;
“conduct notice” has the meaning given in paragraph 25B;
“the document-holder” has the meaning given in paragraph 8;
“document” includes a copy of a document (see also section 114 of FA 2008);
“file access notice” has the meaning given in paragraph 8;
“HMRC” means Her Majesty's Revenue and Customs;
“organisation” means any body corporate, partnership or other organisation carrying on a business;
“specify” includes describe;
“tax period” means a tax year, accounting period or other period in respect of which tax is charged;
“the tribunal” means the First-tier Tribunal or, where determined by or under the Tribunal Procedure Rules, the Upper Tribunal.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/38/paragraph/38 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.