Tax Collection and Management (Wales) Act 2016 (anaw6)

PART 4 E+W INVESTIGATORY POWERS OF WRA

CHAPTER 1 E+W INTRODUCTORY

Interpretation E+W

[F1 84A. Meaning of “prejudice to the assessment or collection of [F2 WRA-collected] tax” E+W

In this Part, references to prejudice to the assessment or collection of [F2 WRA-collected] tax include prejudice to the assessment or collection of any amount payable in respect of a tax credit.]

Textual Amendments

F1 S. 84A inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 19

F2 Word 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