- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
Tax Collection and Management (Wales) Act 2016
You are here:
What Version
Advanced Features
- Show Geographical Extent(e.g. England, Wales, Scotland and Northern Ireland)
- Show Timeline of Changes
Opening Options
Changes over time for: Section 192
Alternative versions:
Changes to legislation:
There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, Section 192.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
192InterpretationE+W
This section has no associated Explanatory Notes
(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);
“devolved taxpayer” (“trethdalwr datganoledig”) means a person liable to pay a devolved tax;
“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;
[F2“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;]
[F2“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;
[F3“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 devolved tax is charged;
“tax return” (“ffurflen dreth”) means a return relating to a devolved 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.
[F1“the Welsh Tax Act” (“Deddfau Trethi Cymru”) means—
Textual Amendments
F1Words 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)
F2Words 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)
F3Words 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
F4Word 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)
F5Words 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)
Options/Help
Print Options
PrintThe Whole Act
PrintThe Whole Part
PrintThis Section only
You have chosen to open The Whole Act
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open The Whole Act as a PDF
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
You have chosen to open The Whole Act without Schedules
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open The Whole Act without Schedules as a PDF
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
You have chosen to open the Whole Act
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area. The revised version is currently only available in English.
Original (As Enacted or Made) - English: The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
See additional information alongside the content
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Opening Options
Different options to open legislation in order to view more content on screen at once
Explanatory Notes
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.
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.