Related Commentary  

51(1)  In this Act–

except where otherwise expressly provided,

enactment”  includes–

(a)an Act of the Scottish Parliament,

(b)an instrument made under an Act of the Scottish Parliament,

(ba)an Act of the National Assembly for Wales,

(bb)an instrument made under an Act of the National Assembly for Wales,

(c)Northern Ireland legislation, and

(d)an instrument made under Northern Ireland legislation,

officer of Revenue and Customs”  means a person appointed under section 2, and

revenue”  has the meaning given by section 5(4).

51(2)  In this Act–

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