PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTS

CHAPTER 6WRA ASSESSMENTS

Making WRA assessments

57References to the “taxpayer”

In sections 58 to 61, “taxpayer” means—

(a)

in relation to a WRA assessment under section 54, the person chargeable to the devolved tax,

(b)

in relation to a WRA assessment under section 55 F1or 55A, the person mentioned there.