Paragraph 41
In section 164 of TCMA (meaning of “relevant amount” in Part 7), after paragraph (d) insert—
“(e)an amount payable in respect of a tax credit;
(f)interest on an amount payable in respect of a tax credit.”
In section 164 of TCMA (meaning of “relevant amount” in Part 7), after paragraph (d) insert—
“(e)an amount payable in respect of a tax credit;
(f)interest on an amount payable in respect of a tax credit.”