# Finance Act 2026, Section 274: Interpretation

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

(1) 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).

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/274 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-274
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.