This is the original version (as it was originally enacted).
(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—
“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—
an Act of Parliament,
an Act or a Measure of the National Assembly for Wales, or
subordinate legislation (within the meaning of the Interpretation Act 1978 (c. 30)) made under—
an Act of Parliament, or
an Act or a Measure of the National Assembly for Wales;
“financial year” (“blwyddyn ariannol”) means—
the period beginning with the establishment of WRA and ending with 31 March in the following year, and
each subsequent period of a year ending with 31 March;
“local authority” (“awdurdod lleol”) means—
a county council or county borough council in Wales,
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,
a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994 (c. 39), or
a district council in Northern Ireland;
“notice” (“hysbysiad”) means notice in writing;
“partnership” (“partneriaeth”) means—
“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—
the First-tier Tribunal, or
where determined by or under Tribunal Procedure Rules, the Upper Tribunal.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area. The revised version is currently only available in English.
Original (As Enacted or Made) - English:The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Text created by the Welsh Government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the National Assembly for Wales.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: