PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTS
CHAPTER 6WRA ASSESSMENTS
Making WRA assessments
I157References to the “taxpayer”
In sections 58 to 61, “taxpayer” means—
a
in relation to a WRA assessment under section 54, the person chargeable to the devolved tax,
b
in relation to a WRA assessment under section 55 F1or 55A, the person mentioned there.