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
F1S. 164(e)(f) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 41
Commencement Information
I1S. 164 in force at 25.1.2018 by S.I. 2018/33, art. 2(h)