# Finance Act 2013, Paragraph 1


(1) In this Part “the GAAR Advisory Panel” means the panel of persons established by the Commissioners for the purposes of the general anti-abuse rule.
(2) In this Schedule “the Chair” means any member of the GAAR Advisory Panel appointed by the Commissioners to chair it.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/43/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-43/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.