{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-84",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-84.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/84",
  "kind": "section",
  "number": "84",
  "heading": "Meaning of “tax position”",
  "text": "(1) In this Part, “tax position”, in relation to a person, means the person's position as regards any WRA-collected tax, including the person's position as regards—\n(a) past, present and future liability to pay any WRA-collected tax,\n(b) penalties tax credits, interest (including interest on penalties and 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\n(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 or any amount in respect of a tax credit,\nand references to a person's position as regards a particular WRA-collected tax (however expressed) are to be interpreted accordingly.\n(2) References in this Part to the tax position of a person include references to the tax position of—\n(a) an individual who has died, and\n(b) a body corporate or unincorporated association that has ceased to exist.\n(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.\n(4) References to checking a person's tax position include references to carrying out an investigation or making an enquiry of any kind.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 84 in force at 25.1.2018 by S.I. 2018/33, art. 2(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2016/6/section/84",
    "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."
}