104 Interpretation

104 Ìý±õ²Ô³Ù±ð°ù±è°ù±ð³Ù²¹³Ù¾±´Ç²Ô

(1)     This section applies for the purposes of sections 95 to 103.

(2)     In those provisions—

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

“creditorâ€, in relation to a judgment debt, means—

(a)     the person to whom the debt is payable (whether directly or through [any court,] an officer of any court or another person);

(b)     where the debt is payable under an administration order (within the meaning

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