# Finance Act 2022, Paragraph 16: Interpretation

Extent: E+W+S+N.I.

In this Schedule—
“HMRC” means Her Majesty’s Revenue and Customs;
“tribunal” means the First-tier Tribunal or, where determined by or under the Tribunal Procedure Rules, the Upper Tribunal.

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Source: https://www.legislation.gov.uk/ukpga/2022/3/schedule/14/paragraph/16 (the official version)
Page: https://openlegislation.uk/finance-act-2022/schedule-14/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.