Tax Collection and Management (Wales) Act 2016

193 Index of defined expressions E+W

The following Table lists expressions defined or otherwise explained in this Act.

TABLE 1

Expression	Section
Appealable decision (“penderfyniad apeladwy”)	section 172(2) and (3)
[F1 Arrangement (in relation to the general anti-avoidance rule) (“trefniant”)]	[F1 section 81B(3)A]
[F1 Artificial (in relation to the general anti-avoidance rule) (“artiffisial”)]	[F1 section 81C]
Business assets (“asedau busnes”)	section 111
Business documents (“dogfennau busnes”)	section 111
Business premises (“mangre busnes”)	section 111
[F1 Buyer (“prynwr”)]	[F1 section 192(2)]
Carrying on a business (“rhedeg busnes”)	section 85
Charity (“elusen”)	section 85(3)
Closure notice (“hysbysiad cau”)	section 50(1) (in relation to an enquiry into a tax return) and section 75(1) (in relation to an enquiry into a claim)
Contract settlement (“setliad contract”)	section 192(2)
Debtor contact notice (“hysbysiad cyswllt dyledwr”)	section 93(1)
Devolved tax (“treth ddatganoledig”)	section 192(2)
[F2 “Devolved tax return” (“ffurflen treth ddatganoledig”)	section 117A(1)]
Devolved taxpayer (“trethdalwr datganoledig”)	[F3 section 81B(3)(c)]
Elected executive member (“aelod gweithredol etholedig”)	section 3(4)(c)
Enactment (“deddfiad”)	section 192(2)
Executive member (“aelod gweithredol”)	section 3(4)(b)
Filing date (“dyddiad ffeilio”)	section 40
[F1 Final counteraction notice (“hysbysiad gwrthweithio terfynol”)]	[F1 section 81G]
Financial year (“blwyddyn ariannol”)	section 192(2)
[F1 General anti-avoidance rule(“rheol gwrthweithio osgoi trethi cyffredinol”) ]	[F1 section 81A(2)]
Identification notice (“hysbysiad adnabod”)	section 92(1)
Information notice (“hysbysiad gwybodaeth”)	section 83
[F4 Landfill disposals tax (“treth gwarediadau tirlenwi”)]	[F4 section 192(2)]
[F1 Land transaction (“trafodiad tir”)]	[F1 section 192(2)]
Late payment interest (“llog taliadau hwyr”)	section 157(2)
Late payment interest rate (“cyfradd llog taliadau hwyr”)	section 163(1)
Late payment interest start date (“dyddiad dechrau llog taliadau hwyr”)	sections 157(3), 159(2) and 160(2)
[F4 LDTA (“DTGT”)]	[F4 section 192(2)]
Local authority (“awdurdod lleol”)	section 192(2)
[F1 LTTA (“DTTT”)]	[F1 section 192(2)]
Non-executive member (“aelod anweithredol”)	section 3(4)(a)
Notice (“hysbysiad”)	section 192(2)
Notice of enquiry (“hysbysiad ymholiad”)	section 43(1) (in relation to a tax return) and section 74(1) (in relation to a claim)
Notice of request (“hysbysiad am gais”)	section 173(1)
Partnership (“partneriaeth”)	section 192(2)
Penalty date (“dyddiad cosbi”)	section 122(2)
Potential lost revenue (“refeniw posibl a gollir”)	section 134
Premises (“mangre”)	section 111
[F2 Principal council (“prif gyngor”)	section 192(2)]
[F2 Principal council that has decided to introduce the visitor levy (“prif gyngor sydd wedi penderfynu cyflwyno’r ardoll ymwelwyr”)	section 192(3)]
[F1 Proposed counteraction notice (“hysbysiad gwrthweithio arfaethedig”)]	[F1 section 81F]
Protected taxpayer information (“gwybodaeth warchodedig am drethdalwr”)	section 17(3) and (4)
Relevant official (“swyddog perthnasol”)	section 17(2)
Repayment interest (“llog ad-daliadau”)	section 161(3)
Repayment interest rate (“cyfradd llog ad-daliadau”)	section 163(2)
Repayment interest start date (“dyddiad dechrau llog ad-daliadau”)	section 161(4)
Settlement agreement (“cytundeb setlo”)	section 184(1)
[F1 Tax advantage (“mantais drethiannol”)]	[F1 section 81D]
[F1 Tax avoidance arrangement (“trefniant osgoi trethi”)]	[F1 section 81B]
[F5 Tax credit (“credyd treth”)]	[F5 section 192(2)]
Tax period (“cyfnod treth”)	section 192(2)
Tax position (“sefyllfa dreth”)	section 84
Tax return (“ffurflen dreth”)	section 192(2)
[F2 Taxpayer (“trethdalwr”)	section 192(2)]
Taxpayer notice (“hysbysiad trethdalwr”)	section 86(1)
[F1 TCEA (“DTLlG”)]	[F1 section 192(2)]
Third party notice (“hysbysiad trydydd parti”)	section 87(1)
The tribunal (“y tribiwnlys”)	section 192(2)
Unidentified third party notice (“hysbysiad trydydd parti anhysbys”)	section 89(1)
[F2 Visitor accommodation provider (“darparwr llety ymwelwyr”) and VAP (“DLlY”)	section 117A(1) (and see also section 120G)]
[F2 Visitor levy (“ardoll ymwelwyr”)	section 192(2)]
[F2 Visitor levy return (“ffurflen ardoll ymwelwyr”)	section 117A(1)]
[F1 Welsh Tax Acts (“Deddfau Trethi Cymru”)]	[F1 section 192(2)]
WRA (“ACC”)	section 2(2)
WRA assessment (“asesiad ACC”)	section 56
WRA determination (“dyfarniad ACC”)	section 52(3)
[F2 WRA-collected tax (“treth a gesglir gan ACC”)	section 192(2)].

Textual Amendments

F1 Words in s. 193 inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 71; S.I. 2018/34, art. 3

F2 Words in s. 193 inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 55(b)

F3 Words in s. 193 substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 55(a)

F4 Words in s. 193 inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 20; S.I. 2018/35, art. 2(z)(iii)

F5 Words in s. 193 inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 48