# Finance Act 2013, Paragraph 2


In this Schedule a “designated HMRC officer” means an officer of Revenue and Customs who has been designated by the Commissioners for the purposes of the general anti-abuse rule.

---
Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/43/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-43/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.