194.Section 164 defines a “relevant amount” for the purposes of this Part as meaning payments of amounts of devolved tax or interest on it, penalties or interest on penalties relating to devolved tax. , Sections 165 and 166 then provide that any relevant amount that becomes payable is payable to WRA and requires WRA to provide a receipt upon payment of devolved tax if requested to do so.
195.Section 167 provides the Welsh Ministers with a power to make regulations specifying that a fee is to be paid if an amount of tax, penalty or interest is paid by a particular method of payment that will be set out in the regulations (such as a credit card). The regulations will specify the amount of the fee in particular circumstances and may make provision about the time and manner in which the fee must be paid.
196.Section 168 provides that a certificate from WRA stating that a sum owed to it has not been paid is evidence of the debt. Therefore in any court proceedings about the debt, if WRA can present such a certificate, the onus will be on the debtor to prove that the amount is not actually owed to WRA.