PART 7PAYMENT AND ENFORCEMENT

Payment

I1164Meaning 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;

F1e

an amount payable in respect of a tax credit;

f

interest on an amount payable in respect of a tax credit.