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The Tax Collection and Management (Reimbursement Arrangements) (Wales) Regulations 2018

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Interpretation

2.  In these Regulations—

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

“claim” (“hawliad”) means a claim made under section 63(2) of the Act;

“reimbursement arrangements” (“trefniadau talu’n ôl”) means any arrangements for the purposes of a claim which—

(a)

are made by a claimant for the purpose of securing that the claimant is not unjustly enriched by the repayment of any amount in pursuance of the claim; and

(b)

provide for the reimbursement of persons (“customers”) who have, for practical purposes, borne the whole or any part of the cost of the original payment of that amount to WRA;

“relevant amount” (“swm perthnasol”) means that part (which may be the whole) of the amount of a claim which the claimant has reimbursed or intends to reimburse to customers; and

“WRA” (“ACC”) means the Welsh Revenue Authority.

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