Section 164 Meaning of “relevant amount”I1
England and Wales
In this Part, “relevant amount” means—
F1WRA-collected tax;
interest on WRA-collected tax;
a penalty relating to WRA-collected tax F2or the register under Part 2 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00);
interest on a penalty relating to WRA-collected tax;
an amount payable in respect of a tax credit;
interest on an amount payable in respect of a tax credit.
Annotations
Textual amendments
- F1
Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21
- F2
Words in s. 164(c) inserted (1.10.2026) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(2), Sch. 2 para. 11; S.I. 2025/1305, art. 2(v)
- F3
S. 164(e)(f) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 41
Commencement
- I1
S. 164 in force at 25.1.2018 by S.I. 2018/33, art. 2(h)
Notes on the whole Act
Textual amendments
- F1
Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21