70 Interpretation: other provisions
Finance Act 1996 (1996 c 8) | Legislation

70  Interpretation: other provisions

(1)     Unless the context otherwise requires—

“accounting period” shall be construed in accordance with section 49 above;

“appeal tribunal” means [the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal];

“authorised person” means any person acting under the authority of the Commissioners;

“the Commissioners” means the Commissioners of Customs and Excise;

“conduct” includes any act, omission or statement;

[“disposal” and “dispose

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