Textual Amendments
F1Pt. 3A inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), ss. 66, 81(2)(3); S.I. 2018/34, art. 3
For the purposes of this Part—
“"tax”” (“"treth”") means any devolved tax;
“"tax advantage”” (“"mantais drethiannol”") means—
relief or increased relief from tax,
repayment or increased repayment of tax,
avoidance or reduction of a charge to tax,
deferral of a payment of tax or advancement of a repayment of tax, F2...
avoidance of an obligation to deduct or account for tax [F3, and
tax credit or increased tax credit.]]
Textual Amendments
F2Word in s. 81D omitted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 17(a)
F3Words in s. 81D inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 17(b)