# Tax Collection and Management (Wales) Act 2016, Section 164: Meaning of “relevant amount”

Extent: E+W

In this Part, “relevant amount” means—
(a) WRA-collected tax;
(b) interest on WRA-collected tax;
(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);
(d) interest on a penalty relating to WRA-collected tax;
(e) an amount payable in respect of a tax credit;
(f) interest on an amount payable in respect of a tax credit.

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/164 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-164
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.