Tax Collection and Management (Wales) Act 2016

164 Meaning of “relevant amount” E+W

In this Part, “relevant amount” means—

(a) [F1 WRA-collected] tax;

(b) interest on [F1 WRA-collected] tax;

(c) a penalty relating to [F1 WRA-collected] tax;

(d) interest on a penalty relating to [F1 WRA-collected] tax;

[F2 (e) an amount payable in respect of a tax credit;

(f) interest on an amount payable in respect of a tax credit.]

Textual Amendments

F1 Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21

F2 S. 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

I1 S. 164 in force at 25.1.2018 by S.I. 2018/33, art. 2(h)