Section 193 Index of defined expressions
England and Wales
The following Table lists expressions defined or otherwise explained in this Act.
TABLE 1
| Expression | Section |
|---|---|
| Appealable decision (“penderfyniad apeladwy”) | section 172(2) and (3) |
| F1Arrangement (in relation to the general anti-avoidance rule) (“trefniant”) | section 81B(3)A |
| Artificial (in relation to the general anti-avoidance rule) (“artiffisial”) | section 81C |
| Business assets (“asedau busnes”) | section 111 |
| Business documents (“dogfennau busnes”) | section 111 |
| Business premises (“mangre busnes”) | section 111 |
| Buyer (“prynwr”) | section 192(2) |
| Carrying on a business (“rhedeg busnes”) | section 85 |
| Charity (“elusen”) | section 85(3) |
| Closure notice (“hysbysiad cau”) | section 50(1) (in relation to an enquiry into a tax return) and section 75(1) (in relation to an enquiry into a claim) |
| Contract settlement (“setliad contract”) | section 192(2) |
| Debtor contact notice (“hysbysiad cyswllt dyledwr”) | section 93(1) |
| Devolved tax (“treth ddatganoledig”) | section 192(2) |
| F2“Devolved tax return” (“ffurflen treth ddatganoledig”) | section 117A(1) |
| Devolved taxpayer (“trethdalwr datganoledig”) | F3section 81B(3)(c) |
| Elected executive member (“aelod gweithredol etholedig”) | section 3(4)(c) |
| Enactment (“deddfiad”) | section 192(2) |
| Executive member (“aelod gweithredol”) | section 3(4)(b) |
| Filing date (“dyddiad ffeilio”) | section 40 |
| Final counteraction notice (“hysbysiad gwrthweithio terfynol”) | section 81G |
| Financial year (“blwyddyn ariannol”) | section 192(2) |
| General anti-avoidance rule(“rheol gwrthweithio osgoi trethi cyffredinol”) | section 81A(2) |
| Identification notice (“hysbysiad adnabod”) | section 92(1) |
| Information notice (“hysbysiad gwybodaeth”) | section 83 |
| F4Landfill disposals tax (“treth gwarediadau tirlenwi”) | section 192(2) |
| Land transaction (“trafodiad tir”) | section 192(2) |
| Late payment interest (“llog taliadau hwyr”) | section 157(2) |
| Late payment interest rate (“cyfradd llog taliadau hwyr”) | section 163(1) |
| Late payment interest start date (“dyddiad dechrau llog taliadau hwyr”) | sections 157(3), 159(2) and 160(2) |
| LDTA (“DTGT”) | section 192(2) |
| Local authority (“awdurdod lleol”) | section 192(2) |
| LTTA (“DTTT”) | section 192(2) |
| Non-executive member (“aelod anweithredol”) | section 3(4)(a) |
| Notice (“hysbysiad”) | section 192(2) |
| Notice of enquiry (“hysbysiad ymholiad”) | section 43(1) (in relation to a tax return) and section 74(1) (in relation to a claim) |
| Notice of request (“hysbysiad am gais”) | section 173(1) |
| Partnership (“partneriaeth”) | section 192(2) |
| Penalty date (“dyddiad cosbi”) | section 122(2) |
| Potential lost revenue (“refeniw posibl a gollir”) | section 134 |
| Premises (“mangre”) | section 111 |
| Principal council (“prif gyngor”) | section 192(2) |
| Principal council that has decided to introduce the visitor levy (“prif gyngor sydd wedi penderfynu cyflwyno’r ardoll ymwelwyr”) | section 192(3) |
| Proposed counteraction notice (“hysbysiad gwrthweithio arfaethedig”) | section 81F |
| Protected F5... information (“gwybodaeth warchodedig F6...”) | section 17(3) and (4) |
| Relevant official (“swyddog perthnasol”) | section 17(2) |
| Repayment interest (“llog ad-daliadau”) | section 161(3) |
| Repayment interest rate (“cyfradd llog ad-daliadau”) | section 163(2) |
| Repayment interest start date (“dyddiad dechrau llog ad-daliadau”) | section 161(4) |
| Settlement agreement (“cytundeb setlo”) | section 184(1) |
| Tax advantage (“mantais drethiannol”) | section 81D |
| Tax avoidance arrangement (“trefniant osgoi trethi”) | section 81B |
| F7Tax credit (“credyd treth”) | section 192(2) |
| Tax period (“cyfnod treth”) | section 192(2) |
| Tax position (“sefyllfa dreth”) | section 84 |
| Tax return (“ffurflen dreth”) | section 192(2) |
| Taxpayer (“trethdalwr”) | section 192(2) |
| Taxpayer notice (“hysbysiad trethdalwr”) | section 86(1) |
| TCEA (“DTLlG”) | section 192(2) |
| Third party notice (“hysbysiad trydydd parti”) | section 87(1) |
| The tribunal (“y tribiwnlys”) | section 192(2) |
| Unidentified third party notice (“hysbysiad trydydd parti anhysbys”) | section 89(1) |
| Visitor accommodation provider (“darparwr llety ymwelwyr”) and VAP (“DLlY”) | section 117A(1) (and see also section 120G) |
| Visitor levy (“ardoll ymwelwyr”) | section 192(2) |
| Visitor levy return (“ffurflen ardoll ymwelwyr”) | section 117A(1) |
| Welsh Tax Acts (“Deddfau Trethi Cymru”) | section 192(2) |
| WRA (“ACC”) | section 2(2) |
| WRA assessment (“asesiad ACC”) | section 56 |
| WRA determination (“dyfarniad ACC”) | section 52(3) |
| WRA-collected tax (“treth a gesglir gan ACC”) | section 192(2). |
Annotations
Textual amendments
- F1
Words in s. 193 inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 71; S.I. 2018/34, art. 3
- F2
Words in s. 193 inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 55(b)
- F3
Words in s. 193 substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 55(a)
- F4
Words in s. 193 inserted (25.1.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 20; S.I. 2018/35, art. 2(z)(iii)
- F5
Words in s. 193 omitted (1.10.2026) by virtue of Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(2), Sch. 2 para. 17(a); S.I. 2025/1305, art. 2(v)
- F6
Words in s. 193 omitted (1.10.2026) by virtue of Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(2), Sch. 2 para. 17(b); S.I. 2025/1305, art. 2(v)
- F7
Words in s. 193 inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 48
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