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Tax Collection and Management (Wales) Act 2016

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193Index of defined expressionsE+W

This section has no associated Explanatory Notes

The following Table lists expressions defined or otherwise explained in this Act.

TABLE 1

ExpressionSection
Appealable decision (“penderfyniad apeladwy”)section 172(2) and (3)
Business assets (“asedau busnes”)section 111
Business documents (“dogfennau busnes”)section 111
Business premises (“mangre busnes”)section 111
Carrying on a business (“rhedeg busnes”)section 85
Charity (“elusen”)section 85(3)
Closure notice (“hysbysiad cau”)section 50(1) (in relation to an enquiry into a tax return) and section 75(1) (in relation to an enquiry into a claim)
Contract settlement (“setliad contract”)section 192(2)
Debtor contact notice (“hysbysiad cyswllt dyledwr”)section 93(1)
Devolved tax (“treth ddatganoledig”)section 192(2)
Devolved taxpayer (“trethdalwr datganoledig”)section 192(2)
Elected executive member (“aelod gweithredol etholedig”)section 3(4)(c)
Enactment (“deddfiad”)section 192(2)
Executive member (“aelod gweithredol”)section 3(4)(b)
Filing date (“dyddiad ffeilio”)section 40
Financial year (“blwyddyn ariannol”)section 192(2)
Identification notice (“hysbysiad adnabod”)section 92(1)
Information notice (“hysbysiad gwybodaeth”)section 83
Late payment interest (“llog taliadau hwyr”)section 157(2)
Late payment interest rate (“cyfradd llog taliadau hwyr”)section 163(1)
Late payment interest start date (“dyddiad dechrau llog taliadau hwyr”)sections 157(3), 159(2) and 160(2)
Local authority (“awdurdod lleol”)section 192(2)
Non-executive member (“aelod anweithredol”)section 3(4)(a)
Notice (“hysbysiad”)section 192(2)
Notice of enquiry (“hysbysiad ymholiad”)section 43(1) (in relation to a tax return) and section 74(1) (in relation to a claim)
Notice of request (“hysbysiad am gais”)section 173(1)
Partnership (“partneriaeth”)section 192(2)
Penalty date (“dyddiad cosbi”)section 122(2)
Potential lost revenue (“refeniw posibl a gollir”)section 134
Premises (“mangre”)section 111
Protected taxpayer information (“gwybodaeth warchodedig am drethdalwr”)section 17(3) and (4)
Relevant official (“swyddog perthnasol”)section 17(2)
Repayment interest (“llog ad-daliadau”)section 161(3)
Repayment interest rate (“cyfradd llog ad-daliadau”)section 163(2)
Repayment interest start date (“dyddiad dechrau llog ad-daliadau”)section 161(4)
Settlement agreement (“cytundeb setlo”)section 184(1)
Tax period (“cyfnod treth”)section 192(2)
Tax position (“sefyllfa dreth”)section 84
Tax return (“ffurflen dreth”)section 192(2)
Taxpayer notice (“hysbysiad trethdalwr”)section 86(1)
Third party notice (“hysbysiad trydydd parti”)section 87(1)
The tribunal (“y tribiwnlys”)section 192(2)
Unidentified third party notice (“hysbysiad trydydd parti anhysbys”)section 89(1)
WRA (“ACC”)section 2(2)
WRA assessment (“asesiad ACC”)section 56
WRA determination (“dyfarniad ACC”)section 52(3)

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