{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-84A",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-84A.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/84A",
  "kind": "section",
  "number": "84A",
  "heading": "Meaning of “prejudice to the assessment or collection of WRA-collected tax”",
  "text": "In this Part, references to prejudice to the assessment or collection of WRA-collected tax include prejudice to the assessment or collection of any amount payable in respect of a tax credit.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 84A inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 19"
    },
    {
      "type": "F",
      "label": "F2",
      "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2016/6/section/84A",
    "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."
}