Interpretation Interpretation
England and Wales
- 83Information notices
- 84Meaning of “tax position”
- 84AMeaning of “prejudice to the assessment or collection of WRA-collected tax”
- 85Meaning of “carrying on a business”
Notes on the whole Act
Textual amendments
- F1
Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21