Section 120 | General interpretation

(1)In this Part (except where the contrary is indicated, expressly or by implication), expressions which are also used in Part 1 of the Contributions and Benefits Act have the same meaning as in that Part.

(2)In this Part—

“charity” has the meaning given by section 102(17) and (18);

“the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;

“company” has the meaning given by section 101(18);

“the Contributions and Benefits Act” means the Social Security Contributions and Benefits Act 1992 or (as the case requires) the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

“HMRC” means Her Majesty's Revenue and Customs;

“tax year” means the 12 months beginning with 6 April in 2017 or any subsequent year;

“tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.