{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-193",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-193.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/193",
  "kind": "section",
  "number": "193",
  "heading": "Index of defined expressions",
  "text": "The following Table lists expressions defined or otherwise explained in this Act.\nTABLE 1\nExpression\nSection\nAppealable decision (“penderfyniad apeladwy”)\nsection 172(2) and (3)\nArrangement (in relation to the general anti-avoidance rule) (“trefniant”)\nsection 81B(3)A\nArtificial (in relation to the general anti-avoidance rule) (“artiffisial”)\nsection 81C\nBusiness assets (“asedau busnes”)\nsection 111\nBusiness documents (“dogfennau busnes”)\nsection 111\nBusiness premises (“mangre busnes”)\nsection 111\nBuyer (“prynwr”)\nsection 192(2)\nCarrying on a business (“rhedeg busnes”)\nsection 85\nCharity (“elusen”)\nsection 85(3)\nClosure notice (“hysbysiad cau”)\nsection 50(1) (in relation to an enquiry into a tax return) and section 75(1) (in relation to an enquiry into a claim)\nContract settlement (“setliad contract”)\nsection 192(2)\nDebtor contact notice (“hysbysiad cyswllt dyledwr”)\nsection 93(1)\nDevolved tax (“treth ddatganoledig”)\nsection 192(2)\n“Devolved tax return” (“ffurflen treth ddatganoledig”)\nsection 117A(1)\nDevolved taxpayer (“trethdalwr datganoledig”)\nsection 81B(3)(c)\nElected executive member (“aelod gweithredol etholedig”)\nsection 3(4)(c)\nEnactment (“deddfiad”)\nsection 192(2)\nExecutive member (“aelod gweithredol”)\nsection 3(4)(b)\nFiling date (“dyddiad ffeilio”)\nsection 40\nFinal counteraction notice (“hysbysiad gwrthweithio terfynol”)\nsection 81G\nFinancial year (“blwyddyn ariannol”)\nsection 192(2)\nGeneral anti-avoidance rule(“rheol gwrthweithio osgoi trethi cyffredinol”)\nsection 81A(2)\nIdentification notice (“hysbysiad adnabod”)\nsection 92(1)\nInformation notice (“hysbysiad gwybodaeth”)\nsection 83\nLandfill disposals tax (“treth gwarediadau tirlenwi”)\nsection 192(2)\nLand transaction (“trafodiad tir”)\nsection 192(2)\nLate payment interest (“llog taliadau hwyr”)\nsection 157(2)\nLate payment interest rate (“cyfradd llog taliadau hwyr”)\nsection 163(1)\nLate payment interest start date (“dyddiad dechrau llog taliadau hwyr”)\nsections 157(3), 159(2) and 160(2)\nLDTA (“DTGT”)\nsection 192(2)\nLocal authority (“awdurdod lleol”)\nsection 192(2)\nLTTA (“DTTT”)\nsection 192(2)\nNon-executive member (“aelod anweithredol”)\nsection 3(4)(a)\nNotice (“hysbysiad”)\nsection 192(2)\nNotice of enquiry (“hysbysiad ymholiad”)\nsection 43(1) (in relation to a tax return) and section 74(1) (in relation to a claim)\nNotice of request (“hysbysiad am gais”)\nsection 173(1)\nPartnership (“partneriaeth”)\nsection 192(2)\nPenalty date (“dyddiad cosbi”)\nsection 122(2)\nPotential lost revenue (“refeniw posibl a gollir”)\nsection 134\nPremises (“mangre”)\nsection 111\nPrincipal council (“prif gyngor”)\nsection 192(2)\nPrincipal council that has decided to introduce the visitor levy (“prif gyngor sydd wedi penderfynu cyflwyno’r ardoll ymwelwyr”)\nsection 192(3)\nProposed counteraction notice (“hysbysiad gwrthweithio arfaethedig”)\nsection 81F\nProtected ... information (“gwybodaeth warchodedig ...”)\nsection 17(3) and (4)\nRelevant official (“swyddog perthnasol”)\nsection 17(2)\nRepayment interest (“llog ad-daliadau”)\nsection 161(3)\nRepayment interest rate (“cyfradd llog ad-daliadau”)\nsection 163(2)\nRepayment interest start date (“dyddiad dechrau llog ad-daliadau”)\nsection 161(4)\nSettlement agreement (“cytundeb setlo”)\nsection 184(1)\nTax advantage (“mantais drethiannol”)\nsection 81D\nTax avoidance arrangement (“trefniant osgoi trethi”)\nsection 81B\nTax credit (“credyd treth”)\nsection 192(2)\nTax period (“cyfnod treth”)\nsection 192(2)\nTax position (“sefyllfa dreth”)\nsection 84\nTax return (“ffurflen dreth”)\nsection 192(2)\nTaxpayer (“trethdalwr”)\nsection 192(2)\nTaxpayer notice (“hysbysiad trethdalwr”)\nsection 86(1)\nTCEA (“DTLlG”)\nsection 192(2)\nThird party notice (“hysbysiad trydydd parti”)\nsection 87(1)\nThe tribunal (“y tribiwnlys”)\nsection 192(2)\nUnidentified third party notice (“hysbysiad trydydd parti anhysbys”)\nsection 89(1)\nVisitor accommodation provider (“darparwr llety ymwelwyr”) and VAP (“DLlY”)\nsection 117A(1) (and see also section 120G)\nVisitor levy (“ardoll ymwelwyr”)\nsection 192(2)\nVisitor levy return (“ffurflen ardoll ymwelwyr”)\nsection 117A(1)\nWelsh Tax Acts (“Deddfau Trethi Cymru”)\nsection 192(2)\nWRA (“ACC”)\nsection 2(2)\nWRA assessment (“asesiad ACC”)\nsection 56\nWRA determination (“dyfarniad ACC”)\nsection 52(3)\nWRA-collected tax (“treth a gesglir gan ACC”)\nsection 192(2).",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2016/6/section/193",
    "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."
}