Tax Collection and Management (Wales) Act 2016 section 142

Interpretation of Chapter 3

Section 142 defines how key terms used throughout Chapter 3 (which deals with penalties for inaccuracies and other failures) should be interpreted.

• "Giving a document" to the Welsh Revenue Authority (WRA) covers all forms of communication — including post, fax, email and telephone — and also includes making statements or declarations within documents.
• References to making a tax return also cover amending a tax return and any activities connected with an amended return.
• "Loss" is given a broad meaning that extends to charges, expenses, deficits and any other amount that could be used to claim a deduction or relief.
• "Action" includes an omission, meaning that a failure to do something is treated in the same way as a positive act.