{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-142",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-142.json",
  "legislation": "anaw/2016/6",
  "legislation_title": "Tax Collection and Management (Wales) Act 2016",
  "legislation_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016",
  "path": "section/142",
  "kind": "section",
  "number": "142",
  "heading": "Interpretation of Chapter 3",
  "text": "In this Chapter—\n(a) a reference to giving a document to WRA includes—\n(i) a reference to communicating information to WRA in any form and by any method (whether by post, fax, email, telephone or otherwise), and\n(ii) a reference to making a statement or declaration in a document;\n(b) a reference to making a tax return or doing anything in relation to a tax return includes a reference to amending a tax return or doing anything in relation to an amended tax return;\n(c) a reference to a loss includes a reference to a charge, expense, deficit and any other amount which may be available for, or relied on to claim, a deduction or relief;\n(d) a reference to action includes a reference to omission.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 142 in force at 1.4.2018 by S.I. 2018/33, art. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2016/6/section/142",
    "retrieved_at": "2026-10-29T20:18:13.778220+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."
}