Tax Collection and Management (Wales) Act 2016 section 57

References to the "taxpayer"

Section 57 defines who is meant by the term "taxpayer" in the provisions dealing with how the Welsh Revenue Authority makes its tax assessments.

• The definition of "taxpayer" applies specifically to sections 58 to 61, which govern the making of WRA assessments.
• Where WRA assesses a loss of tax (under section 54), the "taxpayer" is the person who is chargeable to the devolved tax in question.
• Where WRA assesses to recover an excessive repayment of tax (under section 55), the "taxpayer" is the person referred to in that provision.
• Where WRA makes an assessment in relation to a tax credit (under section 55A), the "taxpayer" is likewise the person referred to in that provision.