Section 253 | Power to publish information: interpretation and commencement

(1)In this section and sections 251 and 252—

“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 sections 251 and 252;

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

“control” has the same meaning as in the Corporation Tax Acts (see section 1124 of CTA 2010);

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

“tax adviser” has the same meaning as in Schedule 38 to FA 2012 (see paragraph 2 of that Schedule).

(2)Sections 251 and 252 come into force on 1 April 2026.