Section 181J Application of this Chapter to amounts payable in respect of tax creditF1

as if references to an amount of F2WRA-collected tax (including amounts of landfill disposals tax) were references to an amount payable in respect of a tax credit,

as if references to interest on an amount of WRA-collected tax were references to interest on an amount payable in respect of a tax credit, and

as if references to WRA-collected tax being charged or chargeable on a person were references to an amount being payable by a person in respect of a tax credit.