Section 274 | Interpretation

(1)In sections 266 to 273—

“advance tax clearance” means a clearance under section 266;

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

“HMRC officer” means an officer of Revenue and Customs;

“nominated person” has the meaning given by section 268(2);

“qualifying investment project” has the meaning given by section 266(2);

“qualifying person” has the meaning given by section 266(5).