Tax Collection and Management (Wales) Act 2016 section 193

Index of defined expressions

Section 193 provides a comprehensive glossary table listing all the specialised terms used throughout the Act and directing readers to where each term is defined.

• The section contains a single table that acts as a quick-reference index to every defined expression used in the Act.
• Each entry in the table gives the English term (with its Welsh equivalent) and the section number where the full definition can be found.
• Many of the core terms — such as "devolved tax", "tax return", "WRA", "partnership", and "financial year" — are defined centrally in section 192, the Act's main interpretation section.
• More specialised terms — such as "potential lost revenue", "tax avoidance arrangement", "closure notice", and "late payment interest start date" — are defined in the specific parts of the Act that deal with those topics.