{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-81D",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-81D.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/81D",
  "kind": "section",
  "number": "81D",
  "heading": "Meaning of ““tax”” and “tax advantage",
  "text": "For the purposes of this Part—\n“\"tax”” (“\"treth”\") means any devolved tax;\n“\"tax advantage”” (“\"mantais drethiannol”\") means—\n(a)relief or increased relief from tax,\n(b)repayment or increased repayment of tax,\n(c)avoidance or reduction of a charge to tax,\n(d)deferral of a payment of tax or advancement of a repayment of tax, ...\n(e)avoidance of an obligation to deduct or account for tax , and\n(f) tax credit or increased tax credit.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 3A inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), ss. 66, 81(2)(3); S.I. 2018/34, art. 3"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 81D omitted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 17(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 81D inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 17(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2016/6/section/81D",
    "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."
}