# Finance Act 2013, Paragraph 9


(1) Paragraph 27 (interpretation) is amended as follows.
(2) After sub-paragraph (2) insert—
“(2A) The Commissioners” means the Commissioners for Her Majesty's Revenue and Customs.”
(3) After sub-paragraph (3) insert—
“(3A) Tax month” means the period beginning with the 6th day of a month and ending with the 5th day of the following month.”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-50/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.