Tax Collection and Management (Wales) Act 2016

[F181DMeaning of ““tax”” and “tax advantageE+W

This section has no associated Explanatory Notes

For the purposes of this Part—

  • “"tax”” (“"treth”") means any devolved tax;

  • “"tax advantage”” (“"mantais drethiannol”") means—

    (a)

    relief or increased relief from tax,

    (b)

    repayment or increased repayment of tax,

    (c)

    avoidance or reduction of a charge to tax,

    (d)

    deferral of a payment of tax or advancement of a repayment of tax, F2...

    (e)

    avoidance of an obligation to deduct or account for tax [F3, and

    (f)

    tax credit or increased tax credit.]]

Textual Amendments