Tax Collection and Management (Wales) Act 2016

192 Interpretation E+W

(1) For the purposes of this Act, an appeal or referral is finally determined when—

(a) it has been determined, and

(b) there is no further possibility of the determination being varied or set aside (disregarding any power to grant permission to appeal out of time).

(2) In this Act—

• [F1 “buyer” (“prynwr") has the same meaning as in LTTA;]

• “contract settlement” (“setliad contract”) means an agreement made in connection with any person's liability to make a payment to WRA under any enactment;

• “devolved tax” (“treth ddatganoledig”) has the meaning given by section 116A(4) of the Government of Wales Act 2006 (c. 32);

• F2 ...

• “enactment” (“deddfiad”) means an enactment (whenever enacted or made) which is, or is contained in—

  (a)

  an Act of Parliament,

  (b)

  an Act or a Measure of the National Assembly for Wales, or

  (c)

  subordinate legislation (within the meaning of the Interpretation Act 1978 (c. 30)) made under—

  (i)

  an Act of Parliament, or

  (ii)

  an Act or a Measure of the National Assembly for Wales;

• “financial year” (“blwyddyn ariannol”) means—

  (a)

  the period beginning with the establishment of WRA and ending with 31 March in the following year, and

  (b)

  each subsequent period of a year ending with 31 March;

• [F3 “landfill disposals tax” (“treth gwarediadau tirlenwi”) has the same meaning as in LDTA;]

• [F1 “land transaction” (“trafodiad tir") has the same meaning as in LTTA;]

• [F3 “LDTA” (“DTGT”) means the Landfill Disposals Tax (Wales) Act 2017 (anaw 3);]

• “local authority” (“awdurdod lleol”) means—

  (a)

  a county council or county borough council in Wales,

  (b)

  a district council or county council in England, a London borough council, the Common Council of the City of London or the Council of the Isles of Scilly,

  (c)

  a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994 (c. 39), or

  (d)

  a district council in Northern Ireland;

• [F1 “LTTA” (“DTTT") means the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 0);]

• “notice” (“hysbysiad”) means notice in writing;

• “partnership” (“partneriaeth”) means—

  (a)

  a partnership within the Partnership Act 1890 (c. 39),

  (b)

  a limited partnership registered under the Limited Partnerships Act 1907 (c. 24), or

  (c)

  a firm or entity of a similar character formed under the law of a country or territory outside the United Kingdom;

• [F4 “principal council” (“prif gyngor”) means a council for a county or a county borough in Wales;]

• [F5 “tax credit” (“credyd treth”) means a tax credit under regulations made under section 54 of LDTA;]

• “tax period” (“cyfnod treth”) means a period in respect of which a [F6 WRA-collected] tax is charged;

• “tax return” (“ffurflen dreth”) means a return relating to a [F6 WRA-collected] tax;

• [F4 “taxpayer” (“trethdalwr”) means a person liable to pay a WRA-collected tax;]

• [F1 “TCEA” (“DTLlG”) means the Tribunals, Courts and Enforcement Act 2007 (c. 15);]

• “the tribunal” (“y tribiwnlys”) means—

  (a)

  the First-tier Tribunal, or

  (b)

  where determined by or under Tribunal Procedure Rules, the Upper Tribunal.

• [F4 “visitor levy” (“ardoll ymwelwyr”) has the same meaning as in Part 3 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00);]

• [F1 “the Welsh Tax Act” (“Deddfau Trethi Cymru”) means—

  (a)

  this Act, F7 ...

  (b)

  LTTA] [F8 , and

  (c)

  LDTA.]

• [F4 “WRA-collected tax” (“treth a gesglir gan ACC”) means—

  (a)

  a devolved tax, or

  (b)

  the visitor levy.]

[F9 (3) For the purposes of this Act, a principal council has decided to introduce the visitor levy if it has published a notice under section 48 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 stating that it is going to introduce the visitor levy.]

Textual Amendments

F1 Words in s. 192(2) inserted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 70; S.I. 2018/34, art. 2(b)(v)

F2 Words in s. 192(2) omitted (19.9.2025) by virtue of Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 54(a)(i)

F3 Words in s. 192(2) inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 19(a); S.I. 2018/35, art. 2(z)(iii)

F4 Words in s. 192(2) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 54(a)(ii)

F5 Words in s. 192(2) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 47

F6 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

F7 Word in s. 192(2) omitted (25.1.2018) by virtue of Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 19(b)(i); S.I. 2018/35, art. 2(z)(iii)

F8 Words in s. 192(2) inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 19(b)(ii); S.I. 2018/35, art. 2(z)(iii)

F9 S. 192(3) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 54(b)