Paragraph 25 Interpretation

In this Schedule—

• “HMRC” means His Majesty’s Revenue and Customs;

• “relevant data-holder” has the meaning given in paragraph 1;

• “specified”, in relation to regulations, means specified or described in the regulations;

• “tax” has the same meaning as in Schedule 23 to FA 2011 (see paragraph 45 of that Schedule);

• “tribunal” means the First-tier Tribunal or Upper Tribunal as determined under Tribunal Procedure Rules.