This Part makes provision for a tax credit in respect of the tax.

The credit is to be known as customer insolvency credit.

In this Part—

• “claim” (“hawliad”) means a claim in accordance with this Part for an amount of customer insolvency credit;

• “claimant” (“hawlydd”) means a person who makes a claim;

• “customer” (“cwsmer”), in relation to a taxable disposal, means the person for whom the disposal is made;

• “landfill invoice” (“anfoneb dirlenwi”) has the meaning given in section 41(8) of LDTA.

References in this Part to a payment from a customer include a payment from another person acting on behalf of the customer.