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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;
[F1(e)an amount payable in respect of a tax credit;
(f)interest on an amount payable in respect of a tax credit.]
Textual Amendments
F1S. 164(e)(f) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 41
Commencement Information
I1S. 164 in force at 25.1.2018 by S.I. 2018/33, art. 2(h)
Any relevant amount that becomes payable (whether under an enactment or contract settlement) is payable to WRA.
Commencement Information
I2S. 165 in force at 25.1.2018 by S.I. 2018/33, art. 2(h)
When a relevant amount is paid to WRA, WRA must give a receipt if requested to do so.
Commencement Information
I3S. 166 in force at 25.1.2018 by S.I. 2018/33, art. 2(h)
(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
I4S. 167 in force at 18.10.2017 by S.I. 2017/954, art. 2