# Tax Collection and Management (Wales) Act 2016, Section 181J: Application of this Chapter to amounts payable in respect of tax credit


(1) This Chapter applies to the payment and recovery of amounts relating to tax credits—
(a) as if references to an amount of WRA-collected tax (including amounts of landfill disposals tax) were references to an amount payable in respect of a tax credit,
(b) 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
(c) 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.

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/181J (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-181J
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.