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—
“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—
- a
an Act of Parliament,
- b
an Act or a Measure of the National Assembly for Wales, or
- c
subordinate legislation (within the meaning of the Interpretation Act 1978 (c. 30)) made under—
- i
an Act of Parliament, or
- ii
an Act or a Measure of the National Assembly for Wales;
- i
- a
“financial year” (“blwyddyn ariannol”) means—
- a
the period beginning with the establishment of WRA and ending with 31 March in the following year, and
- b
each subsequent period of a year ending with 31 March;
- a
“local authority” (“awdurdod lleol”) means—
- a
a county council or county borough council in Wales,
- 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,
- c
a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994 (c. 39), or
- d
a district council in Northern Ireland;
- a
“notice” (“hysbysiad”) means notice in writing;
“partnership” (“partneriaeth”) means—
- a
a partnership within the Partnership Act 1890 (c. 39),
- b
a limited partnership registered under the Limited Partnerships Act 1907 (c. 24), or
- c
a firm or entity of a similar character formed under the law of a country or territory outside the United Kingdom;
- a
“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—
- a
the First-tier Tribunal, or
- b
where determined by or under Tribunal Procedure Rules, the Upper Tribunal.
- a