81Contract settlements
(1)In section 63(1)(a), the reference to an amount paid by a person by way of devolved tax includes an amount paid by a person under a contract settlement in connection with devolved tax believed to be payable.
(2)The following provisions apply if the person who paid the amount under the contract settlement (“the payer”) and the person by whom the devolved tax was payable (“the taxpayer”) are not the same person.
(3)In relation to a claim under section 63 in respect of that amount—
(a)the references to the claimant in section 67(5), (6) and (8) have effect as if they included the taxpayer, and
(b)the references to the claimant in sections 67(9) and 80(1)(b) have effect as if they were references to the taxpayer.
(4)In relation to a claim under section 63 in respect of that amount, references to devolved tax in sections 68, 73 and 77 include the amount paid under the contract settlement.
(5)Where the grounds for giving effect to a claim by the payer in respect of the amount also provide grounds for a WRA assessment on the taxpayer in respect of the devolved tax—
(a)WRA may set any amount repayable to the payer as a result of the claim against any amount payable by the taxpayer as a result of the assessment, and
(b)the obligations of WRA and the taxpayer are discharged to the extent of the set-off.