Tax Collection and Management (Wales) Act 2016 section 181J

Application of this Chapter to amounts payable in respect of tax credit

Section 181J extends the payment and recovery rules in this Chapter so that they also apply to amounts owed in connection with tax credits.

• The payment and recovery provisions of this Chapter apply to tax credit amounts, not only to devolved taxes such as landfill disposals tax.
• Wherever the Chapter refers to an amount of devolved tax, it should be read as also covering an amount payable in respect of a tax credit.
• References to interest on devolved tax are treated as references to interest on amounts payable in respect of a tax credit.
• References to tax being charged or chargeable on a person are treated as references to an amount being payable by a person in respect of a tax credit.