Related Commentary  Related CasesRelated HMRC Manuals

961  In this Act–

the 1983 Act”  means the Value Added Tax Act 1983;

assignment” , in relation to Scotland, means assignation;

authorised person”  means any person acting under the authority of the Commissioners;

the Commissioners”  means the Commissioners of Customs and Excise;

copy” , in relation to a document, means anything onto which information recorded in the document has been copied, by whatever means and whether directly or indirectly;

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