84Meaning of “tax position”E+W
(1)In this Part, “tax position”, in relation to a person, means the person's position as regards any [F1WRA-collected] tax, including the person's position as regards—
(a)past, present and future liability to pay any [F1WRA-collected] tax,
(b)penalties [F2tax credits], interest (including interest on penalties [F3and amounts payable in respect of tax credits] ) and other amounts that have been paid, or are or may be payable, by or to the person in connection with any [F1WRA-collected] tax, and
(c)claims or notices that have been or may be made or given in connection with the person's liability to pay any [F1WRA-collected] tax [F4or any amount in respect of a tax credit],
and references to a person's position as regards a particular [F1WRA-collected] tax (however expressed) are to be interpreted accordingly.
(2)References in this Part to the tax position of a person include references to the tax position of—
(a)an individual who has died, and
(b)a body corporate or unincorporated association that has ceased to exist.
(3)References in this Part to a person's tax position refer to the person's tax position at any time or in relation to any period, unless otherwise stated.
(4)References to checking a person's tax position include references to carrying out an investigation or making an enquiry of any kind.
Textual Amendments
F1Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21
F2Words in s. 84(1)(b) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 18(2)(a)
F3Words in s. 84(1)(b) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 18(2)(b)
F4Words in s. 84(1)(c) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 18(3)
Commencement Information
I1S. 84 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)