Section 248 | Interpretation of Chapter

(1)In this Chapter—

“authorised officer” means an officer of Revenue and Customs who is, or is a member of a class of officers who are, authorised by the Commissioners for the purposes of this Chapter;

“Commissioners” means the Commissioners for His Majesty’s Revenue and Customs;

“HMRC” means His Majesty’s Revenue and Customs;

“organisation” means a body corporate, partnership or other organisation carrying on a business;

“registered tax adviser” means a tax adviser who is registered under this Chapter;

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

(2)A reference in this Chapter to working for an organisation includes being a director, partner or member of an organisation.