PART 10FINAL PROVISIONS

192Interpretation

1

For the purposes of this Act, an appeal or referral is finally determined when—

a

it has been determined, and

b

there is no further possibility of the determination being varied or set aside (disregarding any power to grant permission to appeal out of time).

2

In this Act—

  • F4“"buyer”” (“"prynwr”") has the same meaning as in LTTA;

  • “contract settlement” (“setliad contract”) means an agreement made in connection with any person's liability to make a payment to WRA under any enactment;

  • “devolved tax” (“treth ddatganoledig”) has the meaning given by section 116A(4) of the Government of Wales Act 2006 (c. 32);

  • “devolved taxpayer” (“trethdalwr datganoledig”) means a person liable to pay a devolved tax;

  • “enactment” (“deddfiad”) means an enactment (whenever enacted or made) which is, or is contained in—

    1. a

      an Act of Parliament,

    2. b

      an Act or a Measure of the National Assembly for Wales, or

    3. c

      subordinate legislation (within the meaning of the Interpretation Act 1978 (c. 30)) made under—

      1. i

        an Act of Parliament, or

      2. ii

        an Act or a Measure of the National Assembly for Wales;

  • “financial year” (“blwyddyn ariannol”) means—

    1. a

      the period beginning with the establishment of WRA and ending with 31 March in the following year, and

    2. b

      each subsequent period of a year ending with 31 March;

  • F2“landfill disposals tax” (“treth gwarediadau tirlenwi”) has the same meaning as in LDTA;

  • F4“"land transaction”” (“"trafodiad tir”") has the same meaning as in LTTA;

  • F2“LDTA” (“DTGT”) means the Landfill Disposals Tax (Wales) Act 2017 (anaw 3);

  • “local authority” (“awdurdod lleol”) means—

    1. a

      a county council or county borough council in Wales,

    2. b

      a district council or county council in England, a London borough council, the Common Council of the City of London or the Council of the Isles of Scilly,

    3. c

      a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994 (c. 39), or

    4. d

      a district council in Northern Ireland;

  • F4“"LTTA”” (“"DTTT”") means the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 0);

  • “notice” (“hysbysiad”) means notice in writing;

  • “partnership” (“partneriaeth”) means—

    1. a

      a partnership within the Partnership Act 1890 (c. 39),

    2. b

      a limited partnership registered under the Limited Partnerships Act 1907 (c. 24), or

    3. c

      a firm or entity of a similar character formed under the law of a country or territory outside the United Kingdom;

  • F4“"TCEA”” (“"DTLlG”") means the Tribunals, Courts and Enforcement Act 2007 (c. 15);

  • “tax period” (“cyfnod treth”) means a period in respect of which a devolved tax is charged;

  • “tax return” (“ffurflen dreth”) means a return relating to a devolved tax;

  • “the tribunal” (“y tribiwnlys”) means—

    1. a

      the First-tier Tribunal, or

    2. b

      where determined by or under Tribunal Procedure Rules, the Upper Tribunal.

  • F4“"the Welsh Tax Acts”” (“"Deddfau Trethi Cymru”") means—

    1. a

      this Act, F1...

    2. b

      LTTAF3 , and

    3. c

      LDTA.