definiens: means the assessment, collection and recovery of Tax in respect of PAYE income ( as defined in and pursuant to ITEPA ( and previously by the Income and Corporation Taxes Act 1988 ) and the PAYE regulatio ns made thereunder ) ; means any claim for relief for expenditure on res earch and development under any of the provisions of Part 13 CTA 2009 or an R&D expenditure credit ( a s defined for the purposes of section 1040A CTA 200 9 ) under any of the provisions of Chapter 6A of Part 3 CTA 2009 ; means any relief, loss, allowance, claim, credit, deduction, exemption or set - off in respect of Tax or relevant to the computation of Tax or any income, p rofits or gains for the purposes of Tax or any Righ t to Repayment or to a payment in respect of Tax, includ ing any amount payable by a Tax Authority as a resu lt of any R&D Claim, and : ( a ) any reference to the ‘ use or set - off ’ of a R elief shall be construed accordingly and shall incl ude use or set - off in part ; ( b ) references to the ‘ loss ’ of a Relief ( includ ing the loss of any Accounts Relief, and any other defined Relief ) shall include the loss, non - availability, non - existence, reduction, counteraction, disallowance, clawback, c ancellation or failure to obtain such Relief, and shall also inclu de such Relief being available only in a reduced am ount and ‘ lose ’ and ‘ lost ’ shall be construed accordingly ; means any right to a repayment of Tax or a paymen t in respect of Tax and includes any repayment supplement or interest in respect thereof ; means any period relevant for Tax purposes of the Company commencing before Closing but ending after Closing ; 67 |US - DOCS\117790358.20|| EXECUTION VERSION or means all forms of direct and indirect tax, duty, levy, charge, contribution, rate, tariff and impost whether of the United Kingdom or any other j urisdiction and any other amount payable to any Tax Authority ( including, for the avoidance of doubt, n ational insurance contributions in the United Kingd om and corresponding obligations elsewhere ), all related w ithholdings or deductions and all penalties, fines, charges, surcharges and interest relating to any of the fore going or resulting from a failure to comply with th e provisions of any enactment relating to any Taxation within th is definition