# Tax Collection and Management (Wales) Act 2016, Section 84: Meaning of “tax position”

Extent: E+W

(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—
(a) past, present and future liability to pay any WRA-collected tax,
(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
(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,
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.

---
Source: https://www.legislation.gov.uk/anaw/2016/6/section/84 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-84
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.