Tax Collection and Management (Wales) Act 2016 section 192

Interpretation

Section 192 provides definitions of key terms used throughout the Tax Collection and Management (Wales) Act 2016, ensuring consistent interpretation of the legislation.

• An appeal or referral is only "finally determined" once it has been decided and there is no further possibility of that decision being changed or overturned (ignoring any power to allow a late appeal).
• Key terms are defined, including "devolved tax" (as set out in the Government of Wales Act 2006), "devolved taxpayer" (a person liable to pay a devolved tax), "contract settlement" (an agreement about a person's liability to make a payment to the Welsh Revenue Authority), and "tax return" (a return relating to a devolved tax).
• "The Welsh Tax Acts" collectively means this Act itself, the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, and the Landfill Disposals Tax (Wales) Act 2017.
• "The tribunal" means the First-tier Tribunal or, where specified under Tribunal Procedure Rules, the Upper Tribunal.

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