Tax Collection and Management (Wales) Act 2016 (anaw6) - Explanatory Notes

Explanatory Notes

Tax Collection and Management (Wales) Act 2016

6

25 April 2016

Commentary on Sections

Part 5 - Penalties

Section 142 - Interpretation

171. This section defines various expressions used in this Chapter, including ― “giving a document to WRA”, “making a tax return”, “a loss” and “action”.