# Finance Act 2016, Section 120: General interpretation


(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.
(2) In this Part—
“charity” has the meaning given by section 102(17) and (18);
“the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;
“company” has the meaning given by section 101(18);
“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;
“HMRC” means Her Majesty's Revenue and Customs;
“tax year” means the 12 months beginning with 6 April in 2017 or any subsequent year;
“tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/section/120 (the official version)
Page: https://openlegislation.uk/finance-act-2016/section-120
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.