193Index of defined expressions
This section has no associated Explanatory Notes
The following Table lists expressions defined or otherwise explained in this Act.
TABLE 1
| Expression | Section |
|---|---|
| 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) |