# Tax Collection and Management (Wales) Act 2016, Section 57: References to the “taxpayer”

Extent: E+W

In sections 58 to 61, “taxpayer” means—
(a) in relation to a WRA assessment under section 54, the person chargeable to the WRA-collected tax,
(b) in relation to a WRA assessment under section 55 or 55A, the person mentioned there.

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/57 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-57
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.