# Finance Act 2026, Section 248: Interpretation of Chapter

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

(1) 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.
(2) A reference in this Chapter to working for an organisation includes being a director, partner or member of an organisation.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/248 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-248
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.