# Finance Act 2021, Paragraph 1


In this Schedule—
“the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;
“HMRC” means Her Majesty's Revenue and Customs;
“relevant VAT sum” means a sum to meet all or part of a liability described in article 5 of the Finance Act 2008, Section 135 (Coronavirus) Order 2020 (S.I. 2020/934).

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/19/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-19/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.