Tax Collection and Management (Wales) Act 2016 section 164

Meaning of "relevant amount"

Section 164 defines what counts as a "relevant amount" for the purposes of the debt recovery and payment provisions in this Part of the Act.

• The term covers any devolved tax owed, plus any interest charged on that tax.
• It includes penalties imposed in relation to devolved tax, together with any interest on those penalties.
• Amounts payable in respect of a tax credit also fall within the definition.
• Interest on amounts payable in respect of a tax credit is likewise included.