Tax Collection and Management (Wales) Act 2016 (anaw6)

PART 3 E+W TAX RETURNS, ENQUIRIES AND ASSESSMENTS

CHAPTER 6 E+W WRA ASSESSMENTS

Making WRA assessments E+W

57 References to the “taxpayer” E+W

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 [F1 or 55A], the person mentioned there.

Textual Amendments

F1 Words in s. 57(b) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 14

Commencement Information

I1 S. 57 in force at 1.4.2018 by S.I. 2018/33, art. 3