- 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
Opening Options
Status:
This is the original version (as it was originally enacted).
193Index of defined expressions
This section has no associated Explanatory Notes
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) |
| Business assets (“asedau busnes”) | section 111 |
| Business documents (“dogfennau busnes”) | section 111 |
| Business premises (“mangre busnes”) | section 111 |
| 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) |
| Devolved taxpayer (“trethdalwr datganoledig”) | section 192(2) |
| 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 |
| Financial year (“blwyddyn ariannol”) | section 192(2) |
| Identification notice (“hysbysiad adnabod”) | section 92(1) |
| Information notice (“hysbysiad gwybodaeth”) | section 83 |
| 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) |
| Local authority (“awdurdod lleol”) | 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 |
| 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) |
| Tax period (“cyfnod treth”) | section 192(2) |
| Tax position (“sefyllfa dreth”) | section 84 |
| Tax return (“ffurflen dreth”) | section 192(2) |
| Taxpayer notice (“hysbysiad trethdalwr”) | section 86(1) |
| 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) |
| WRA (“ACC”) | section 2(2) |
| WRA assessment (“asesiad ACC”) | section 56 |
| WRA determination (“dyfarniad ACC”) | section 52(3) |
Options/Help
Print Options
PrintThe Whole Act
PrintThe Whole Part
PrintThis Section only
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
Show Explanatory Notes for Sections: Displays relevant parts of the explanatory notes interweaved within the legislation content.
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
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.