Tax Collection and Management (Wales) Act 2016 section 84A

Meaning of "prejudice to the assessment or collection of devolved tax"

Section 84A defines what is meant by "prejudice to the assessment or collection of devolved tax" for the purposes of this part of the Act.

• This section provides a definition used throughout this part of the Act.
• References to prejudice to the assessment or collection of devolved tax are given a broad meaning.
• The definition extends to cover any amount payable in respect of a tax credit, not just tax itself.
• This ensures that WRA's powers to address prejudice apply equally to tax credits as they do to devolved taxes.