Section 57 References to the “taxpayer”I1
England and Wales
In sections 58 to 61, “taxpayer” means—
(a)
in relation to a WRA assessment under section 54, the person chargeable to the F1WRA-collected tax,
(b)
in relation to a WRA assessment under section 55 F2or 55A, the person mentioned there.
Annotations
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
- F2
Words in s. 57(b) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 14
Commencement
- I1
S. 57 in force at 1.4.2018 by S.I. 2018/33, art. 3
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