# Tax Collection and Management (Wales) Act 2016, Section 81D: Meaning of ““tax”” and “tax advantage

Extent: E+W

For the purposes of this Part—
“"tax”” (“"treth”") means any devolved tax;
“"tax advantage”” (“"mantais drethiannol”") means—
(a)relief or increased relief from tax,
(b)repayment or increased repayment of tax,
(c)avoidance or reduction of a charge to tax,
(d)deferral of a payment of tax or advancement of a repayment of tax, ...
(e)avoidance of an obligation to deduct or account for tax , and
(f) tax credit or increased tax credit.

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/81D (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-81D
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.