This is the original version (as it was originally enacted).
In this Part, “relevant amount” means—
(b)interest on devolved tax;
(c)a penalty relating to devolved tax;
(d)interest on a penalty relating to devolved tax.
Any relevant amount that becomes payable (whether under an enactment or contract settlement) is payable to WRA.
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.
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Text created by the Welsh Government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the National Assembly for Wales.
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