Section 27 Interpretation

In this Act—

• “the Assembly” means the National Assembly for Wales;

• “enactment” includes a Measure or Act of the Assembly and subordinate legislation (within the meaning of the Interpretation Act 1978);

• “financial year” means the 12 months ending with 31 March;

• “GOWA 2006” means the Government of Wales Act 2006;

• “modifications” includes amendments, repeals and revocations;

• “tax year” means a year beginning on 6 April and ending on the following 5 April.