Tax Collection and Management (Wales) Act 2016 (anaw6)

PART 7 E+W PAYMENT AND ENFORCEMENT

Payment E+W

164 Meaning of “relevant amount” E+W

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.

Commencement Information

I1 S. 164 in force at 25.1.2018 by S.I. 2018/33, art. 2(h)