12.—(1) This Part makes provision for a tax credit in respect of the tax.
(2) The credit is to be known as customer insolvency credit.
13.—(1) 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.
(2) References in this Part to a payment from a customer include a payment from another person acting on behalf of the customer.