Section 274 Interpretation

In sections 266 to 273—

• “advance tax clearance” means a clearance under section 266;

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

• “HMRC officer” means an officer of Revenue and Customs;

• “nominated person” has the meaning given by section 268(2);

• “qualifying investment project” has the meaning given by section 266(2);

• “qualifying person” has the meaning given by section 266(5).