s 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.