Introduction Overview Overview Section 972: Interpretation of Chapter
2894.This section defines terms used in the Chapter. It is based on section 150(7) and(7A) of FA 2003.
2895.In the definition of “information” in subsection (1), the words “to the Commissioners for Her Majesty’s Revenue and Customs or to any officer of Revenue and Customs” have been substituted for the words “to the Board or any officer of the Board” in the source legislation. This gives effect to section 50(1) and (2) of CRCA which require references to the terms in the source legislation to be taken as references to the substituted terms.