# Finance Act 2026, Paragraph 25: Interpretation

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

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.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/23/paragraph/25 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-23/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.