93.This section gives the meaning of “tax” for this Part as being any devolved tax and the meaning of tax advantage as being:
relief or increased relief from tax;
repayment or increased repayment of tax;
avoidance or reduction of a charge to tax;
deferral of a payment of tax or advancement of a repayment of tax; and
avoidance of an obligation to deduct or account for tax.
Text created by the Welsh Government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the Welsh Parliament.
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