{
  "url": "https://openlegislation.uk/finance-act-2026/section-274",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-274.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/274",
  "kind": "section",
  "number": "274",
  "heading": "Interpretation",
  "text": "(1) In sections 266 to 273—\n“advance tax clearance” means a clearance under section 266;\n“HMRC” means His Majesty’s Revenue and Customs;\n“HMRC officer” means an officer of Revenue and Customs;\n“nominated person” has the meaning given by section 268(2);\n“qualifying investment project” has the meaning given by section 266(2);\n“qualifying person” has the meaning given by section 266(5).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/11/section/274",
    "retrieved_at": "2026-10-29T08:42:24.914774+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}