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.