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;
F1(e)
an amount payable in respect of a tax credit;
(f)
interest on an amount payable in respect of a tax credit.