PART 8REVIEWS AND APPEALS

F1CHAPTER 3APAYMENT AND RECOVERY OF DEVOLVED TAX F2ETC SUBJECT TO REVIEW OR APPEAL

Annotations:
Amendments (Textual)

181JF3Application of this Chapter to amounts payable in respect of tax credit

1

This Chapter applies to the payment and recovery of amounts relating to tax credits—

a

as if references to an amount of devolved tax (including amounts of landfill disposals tax) were references to an amount payable in respect of a tax credit,

b

as if references to interest on an amount of devolved tax were references to interest on an amount payable in respect of a tax credit, and

c

as if references to devolved tax being charged or chargeable on a person were references to an amount being payable by a person in respect of a tax credit.