PART 7PAYMENT AND ENFORCEMENT
Payment
I2164Meaning 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;
F1e
an amount payable in respect of a tax credit;
f
interest on an amount payable in respect of a tax credit.
I3165Relevant amounts payable to WRA
Any relevant amount that becomes payable (whether under an enactment or contract settlement) is payable to WRA.
I4166Receipts for payment
When a relevant amount is paid to WRA, WRA must give a receipt if requested to do so.
I1167Fees 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.