90 Sections 87, 88 and 89: interpretation etc
Finance Act 2022 (2022 c 3) | Legislation

90  Sections 87, 88 and 89: interpretation etc

(1)     This section applies for the purposes of sections 87, 88 and 89.

(2)     “HMRC” means “Her Majesty's Revenue and Customs”.

(3)     A relevant penalty is a penalty that is to be determined by the First-tier Tribunal under—

(a)     section 98C of TMA 1970 (disclosure of

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