art 2 Interpretation
In this Order— (a) “the “Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs; (b) “instrument”, without prejudice to the generality of that expression, includes in particular Royal Charters, Royal Warrants, Orders in Council, Letters Patent, judgments, decrees, orders, rules, regulations, schemes, bye-laws, awards, contracts and other agreements, memoranda and articles of association, certificates, deeds and other documents.