PART 1General

Title and commencement1

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.

Interpretation2

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 18822.