# Finance Act 2013, Paragraph 23


In paragraphs 24 to 27 “taxpayer” means—
(a) in relation to an assessment under paragraph 21, the chargeable person;
(b) in relation to an assessment under paragraph 22, the person mentioned in paragraph 22(1).

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/33/paragraph/23 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-33/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.