{
  "url": "https://openlegislation.uk/tax-collection-and-management-administration-wales-regulations-2017/regulation-2",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-administration-wales-regulations-2017/regulation-2.json",
  "legislation": "wsi/2017/1022",
  "legislation_title": "The Tax Collection and Management (Administration) (Wales) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/tax-collection-and-management-administration-wales-regulations-2017",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“the TCM Act” (“y Ddeddf CRhT”) means the Tax Collection and Management (Wales) Act 2016;\n“document” (“dogfen”) means information, a document or part of a document;\n“document in dispute” (“dogfen y mae anghydfod yn ei chylch”) is a document over which there is a dispute between WRA and a person who has been given an information notice as to whether the document is subject to legal professional privilege;\n“notice recipient” (“derbynnydd yr hysbysiad”) means the taxpayer who is given a notice under section 86 of the TCM Act or third party who is given a notice under section 87 or 89 of the TCM Act, or a person authorised to act on their behalf; and\n“working day” (“diwrnod gwaith”) means any day other than a non-business day within the meaning of section 92 of the Bills of Exchange Act 1882.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1882 c. 61."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2017/1022/regulation/2",
    "retrieved_at": "2026-10-28T23:25:05.098243+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}