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.