# The Tax Collection and Management (Administration) (Wales) Regulations 2017, Regulation 2: Interpretation


In these Regulations—
“the TCM Act” (“y Ddeddf CRhT”) means the Tax Collection and Management (Wales) Act 2016;
“document” (“dogfen”) means information, a document or part of a document;
“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;
“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
“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.

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Source: https://www.legislation.gov.uk/wsi/2017/1022/regulation/2 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-administration-wales-regulations-2017/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.