PART 7PAYMENT AND ENFORCEMENT
Payment
164Meaning of “relevant amount”
In this Part, “relevant amount” means—
(a)
F1WRA-collected tax;
(b)
interest on F1WRA-collected tax;
(c)
a penalty relating to F1WRA-collected tax;
(d)
interest on a penalty relating to F1WRA-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.