# Tax Collection and Management (Wales) Act 2016, Section 142: Interpretation of Chapter 3

Extent: E+W

In this Chapter—
(a) a reference to giving a document to WRA includes—
(i) a reference to communicating information to WRA in any form and by any method (whether by post, fax, email, telephone or otherwise), and
(ii) a reference to making a statement or declaration in a document;
(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;
(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;
(d) a reference to action includes a reference to omission.

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/142 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-142
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.