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Tax Collection and Management (Wales) Act 2016

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  • s. 192(2) words inserted by S.I. 2018/101 Sch. para. 47 (This amendment comes into force on the day on which 2017 anaw 3, s. 2 comes into force. That provision was commenced on 1.4.2018 by S.I. 2018/35, art. 3)

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192InterpretationE+W

This section has no associated Explanatory Notes

(1)For the purposes of this Act, an appeal or referral is finally determined when—

(a)it has been determined, and

(b)there is no further possibility of the determination being varied or set aside (disregarding any power to grant permission to appeal out of time).

(2)In this Act—

  • [F1"buyer”” (“"prynwr”") has the same meaning as in LTTA;]

  • contract settlement” (“setliad contract”) means an agreement made in connection with any person's liability to make a payment to WRA under any enactment;

  • devolved tax” (“treth ddatganoledig”) has the meaning given by section 116A(4) of the Government of Wales Act 2006 (c. 32);

  • devolved taxpayer” (“trethdalwr datganoledig”) means a person liable to pay a devolved tax;

  • enactment” (“deddfiad”) means an enactment (whenever enacted or made) which is, or is contained in—

    (a)

    an Act of Parliament,

    (b)

    an Act or a Measure of the National Assembly for Wales, or

    (c)

    subordinate legislation (within the meaning of the Interpretation Act 1978 (c. 30)) made under—

    (i)

    an Act of Parliament, or

    (ii)

    an Act or a Measure of the National Assembly for Wales;

  • financial year” (“blwyddyn ariannol”) means—

    (a)

    the period beginning with the establishment of WRA and ending with 31 March in the following year, and

    (b)

    each subsequent period of a year ending with 31 March;

  • [F2landfill disposals tax” (“treth gwarediadau tirlenwi”) has the same meaning as in LDTA;]

  • [F1"land transaction”” (“"trafodiad tir”") has the same meaning as in LTTA;]

  • [F2LDTA” (“DTGT”) means the Landfill Disposals Tax (Wales) Act 2017 (anaw 3);]

  • local authority” (“awdurdod lleol”) means—

    (a)

    a county council or county borough council in Wales,

    (b)

    a district council or county council in England, a London borough council, the Common Council of the City of London or the Council of the Isles of Scilly,

    (c)

    a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994 (c. 39), or

    (d)

    a district council in Northern Ireland;

  • [F1"LTTA”” (“"DTTT”") means the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 0);]

  • notice” (“hysbysiad”) means notice in writing;

  • partnership” (“partneriaeth”) means—

    (a)

    a partnership within the Partnership Act 1890 (c. 39),

    (b)

    a limited partnership registered under the Limited Partnerships Act 1907 (c. 24), or

    (c)

    a firm or entity of a similar character formed under the law of a country or territory outside the United Kingdom;

  • [F1"TCEA”” (“"DTLlG”") means the Tribunals, Courts and Enforcement Act 2007 (c. 15);]

  • tax period” (“cyfnod treth”) means a period in respect of which a devolved tax is charged;

  • tax return” (“ffurflen dreth”) means a return relating to a devolved tax;

  • the tribunal” (“y tribiwnlys”) means—

    (a)

    the First-tier Tribunal, or

    (b)

    where determined by or under Tribunal Procedure Rules, the Upper Tribunal.

  • [F1"the Welsh Tax Acts”” (“"Deddfau Trethi Cymru”") means—

    (a)

    this Act, F3...

    (b)

    LTTA][F4 , and

    (c)

    LDTA.]

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