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Tax Collection and Management (Wales) Act 2016

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Changes over time for: Section 164

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Changes to legislation:

There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, Section 164. Help about Changes to Legislation

164Meaning of “relevant amount”E+W

This section has no associated Explanatory Notes

In this Part, “relevant amount” means—

(a)devolved tax;

(b)interest on devolved tax;

(c)a penalty relating to devolved tax;

(d)interest on a penalty relating to devolved tax;

[F1(e)an amount payable in respect of a tax credit;

(f)interest on an amount payable in respect of a tax credit.]

Textual Amendments

Commencement Information

I1S. 164 in force at 25.1.2018 by S.I. 2018/33, art. 2(h)

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