{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-164",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-164.json",
  "legislation": "anaw/2016/6",
  "legislation_title": "Tax Collection and Management (Wales) Act 2016",
  "legislation_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016",
  "path": "section/164",
  "kind": "section",
  "number": "164",
  "heading": "Meaning of “relevant amount”",
  "text": "In this Part, “relevant amount” means—\n(a) WRA-collected tax;\n(b) interest on WRA-collected tax;\n(c) a penalty relating to WRA-collected tax or the register under Part 2 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00);\n(d) interest on a penalty relating to WRA-collected tax;\n(e) an amount payable in respect of a tax credit;\n(f) interest on an amount payable in respect of a tax credit.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 164 in force at 25.1.2018 by S.I. 2018/33, art. 2(h)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2016/6/section/164",
    "retrieved_at": "2026-10-29T20:18:13.778220+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}