{
  "url": "https://openlegislation.uk/finance-act-2016/section-120",
  "json_url": "https://openlegislation.uk/finance-act-2016/section-120.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "section/120",
  "kind": "section",
  "number": "120",
  "heading": "General interpretation",
  "text": "(1) In this Part (except where the contrary is indicated, expressly or by implication), expressions which are also used in Part 1 of the Contributions and Benefits Act have the same meaning as in that Part.\n(2) In this Part—\n“charity” has the meaning given by section 102(17) and (18);\n“the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;\n“company” has the meaning given by section 101(18);\n“the Contributions and Benefits Act” means the Social Security Contributions and Benefits Act 1992 or (as the case requires) the Social Security Contributions and Benefits (Northern Ireland) Act 1992;\n“HMRC” means Her Majesty's Revenue and Customs;\n“tax year” means the 12 months beginning with 6 April in 2017 or any subsequent year;\n“tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/section/120",
    "retrieved_at": "2026-10-28T17:00:50.607796+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}