PART 7PAYMENT AND ENFORCEMENT
Payment
164Meaning of “relevant amount”
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.
In this Part, “relevant amount” means—
devolved tax;
interest on devolved tax;
a penalty relating to devolved tax;
interest on a penalty relating to devolved tax.