182 Information powers: supplementary
Finance Act 2016 (2016 c 24) | Legislation

182  Information powers: supplementary

(1)     In sections 180 and 181—

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

“relevant EU obligations” means—

(a)     obligations under the General Block Exemption Regulation that relate to the grant of state aid through the provision of a tax advantage, or

(b)     any corresponding [post-withdrawal obligations] that apply to the grant

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