Article 2 Interpretation
In this Order—
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“the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;
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“instrument” includes, in particular, Royal Charters, Royal Warrants, Orders in Council, Letters Patent, judgments, decrees, orders, rules, regulations, schemes, bye-laws, awards, contracts and other agreements, memoranda and articles of association, certificates, deeds and other documents.