PART 4INVESTIGATORY POWERS OF WRA
CHAPTER 1INTRODUCTORY
Interpretation
I184Meaning of “tax position”
1
In this Part, “tax position”, in relation to a person, means the person's position as regards any devolved tax, including the person's position as regards—
a
past, present and future liability to pay any devolved tax,
b
c
claims or notices that have been or may be made or given in connection with the person's liability to pay any devolved tax F3or any amount in respect of a tax credit,
and references to a person's position as regards a particular devolved tax (however expressed) are to be interpreted accordingly.
2
References in this Part to the tax position of a person include references to the tax position of—
a
an individual who has died, and
b
a body corporate or unincorporated association that has ceased to exist.
3
References in this Part to a person's tax position refer to the person's tax position at any time or in relation to any period, unless otherwise stated.
4
References to checking a person's tax position include references to carrying out an investigation or making an enquiry of any kind.