# Taxes Management Act 1970, Paragraph 9


(1) In this Schedule “the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs.
(2) For the purposes of this Schedule a claim is not finally determined until it, or the amount to which it relates, can no longer be varied (whether on appeal or otherwise).

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Source: https://www.legislation.gov.uk/ukpga/1970/9/schedule/1AB/paragraph/9 (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/schedule-1AB/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.