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Tax Collection and Management (Wales) Act 2016

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This is the original version (as it was originally enacted).

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164Meaning of “relevant amount”

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.

165Relevant amounts payable to WRA

Any relevant amount that becomes payable (whether under an enactment or contract settlement) is payable to WRA.

166Receipts for payment

When a relevant amount is paid to WRA, WRA must give a receipt if requested to do so.

167Fees for payment

(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.

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