Section 84 Meaning of “tax position”I1

England and Wales

(1)

In this Part, “tax position”, in relation to a person, means the person's position as regards any F1WRA-collected tax, including the person's position as regards—

(a)

past, present and future liability to pay any WRA-collected tax,

(b)

penalties F2tax credits, interest (including interest on penalties F3and amounts payable in respect of tax credits ) and other amounts that have been paid, or are or may be payable, by or to the person in connection with any WRA-collected tax, and

(c)

claims or notices that have been or may be made or given in connection with the person's liability to pay any WRA-collected tax F4or any amount in respect of a tax credit,

and references to a person's position as regards a particular WRA-collected tax (however expressed) are to be interpreted accordingly.

(2)

References in this Part to the tax position of a person include references to the tax position of—

(a)

an individual who has died, and

(b)

a body corporate or unincorporated association that has ceased to exist.

(3)

References in this Part to a person's tax position refer to the person's tax position at any time or in relation to any period, unless otherwise stated.

(4)

References to checking a person's tax position include references to carrying out an investigation or making an enquiry of any kind.

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. 84(1)(b) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 18(2)(a)
F3: Words in s. 84(1)(b) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 18(2)(b)
F4: Words in s. 84(1)(c) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 18(3)

Commencement

I1: S. 84 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

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