84 Meaning of “tax position”

84  Meaning of “tax position”

(1)     In this Part, “tax position”, in relation to a person, means the person's position as regards any devolved tax, including the person's position as regards—

(a)     past, present and future liability to pay any devolved tax,

(b)     penalties [tax credits], interest (including interest on penalties [and amounts payable

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