Section 248 Interpretation of ChapterI1I2I3

In this Chapter—

• “authorised officer” means an officer of Revenue and Customs who is, or is a member of a class of officers who are, authorised by the Commissioners for the purposes of this Chapter;

• “Commissioners” means the Commissioners for His Majesty’s Revenue and Customs;

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

• “organisation” means a body corporate, partnership or other organisation carrying on a business;

• “registered tax adviser” means a tax adviser who is registered under this Chapter;

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

A reference in this Chapter to working for an organisation includes being a director, partner or member of an organisation.