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Tax Collection and Management (Wales) Act 2016

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Changes over time for: Section 57

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Point in time view as at 01/04/2018.

Changes to legislation:

There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, Section 57. Help about Changes to Legislation

57References to the “taxpayer”E+W
This section has no associated Explanatory Notes

In sections 58 to 61, “taxpayer” means—

(a)in relation to a WRA assessment under section 54, the person chargeable to the devolved tax,

(b)in relation to a WRA assessment under section 55 [F1or 55A], the person mentioned there.

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Commencement Information

I1S. 57 in force at 1.4.2018 by S.I. 2018/33, art. 3

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