192 Interpretation
Tax Collection and Management (Wales) Act 2016 (2016 anaw 6) | Legislation

192  Interpretation

(1)     For the purposes of this Act, an appeal or referral is finally determined when—

(a)     it has been determined, and

(b)     there is no further possibility of the determination being varied or set aside (disregarding any power to grant permission to appeal out of time).

(2)     In this Act—

[“buyer” (“prynwr”) has the same meaning as in LTTA;]

“contract settlement” (“setliad contract”) means an agreement made in connection with any person's liability to make a payment to WRA under any enactment;

“devolved tax” (“treth ddatganoledig”) has the meaning given by section 116A(4) of the Government of Wales Act

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