The Tax Collection and Management (Administration) (Wales) Regulations 2017

PART 1 General

Title and commencement

1.—(1) The title of these Regulations is the Tax Collection and Management (Administration) (Wales) Regulations 2017.

(2) These Regulations come into force on 1 April 2018 except for regulations contained in Parts 1 and 2 which come into force on 21 November 2017.

Interpretation

2.  In these Regulations—

“the TCM Act” (“y Ddeddf CRhT”) means the Tax Collection and Management (Wales) Act 2016;

“document” (“dogfen”) means information, a document or part of a document;

“document in dispute” (“dogfen y mae anghydfod yn ei chylch”) is a document over which there is a dispute between WRA and a person who has been given an information notice as to whether the document is subject to legal professional privilege;

“notice recipient” (“derbynnydd yr hysbysiad”) means the taxpayer who is given a notice under section 86 of the TCM Act or third party who is given a notice under section 87 or 89 of the TCM Act, or a person authorised to act on their behalf; and

“working day” (“diwrnod gwaith”) means any day other than a non-business day within the meaning of section 92 of the Bills of Exchange Act 1882(1).

(1)

1882 c. 61.