Valid from 25/01/2018
In this Part, “relevant amount” means—
(a)devolved tax;
(b)interest on devolved tax;
(c)a penalty relating to devolved tax;
(d)interest on a penalty relating to devolved tax.
Valid from 25/01/2018
Any relevant amount that becomes payable (whether under an enactment or contract settlement) is payable to WRA.
Valid from 25/01/2018
When a relevant amount is paid to WRA, WRA must give a receipt if requested to do so.
(1)The Welsh Ministers may by regulations provide that a person who pays a relevant amount to WRA using a method of payment prescribed by the regulations must also pay a fee prescribed by, or determined in accordance with, the regulations.
(2)Regulations under this section may make provision about the time and manner in which the fee must be paid.
Commencement Information
I1S. 167 in force at 18.10.2017 by S.I. 2017/954, art. 2