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.
Textual Amendments
F1Words in s. 57(b) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 14
Commencement Information
I1S. 57 in force at 1.4.2018 by S.I. 2018/33, art. 3