A VAP that makes a return must pay to WRA the amount of levy set out in the return in accordance with section 36(3)(a).

Any levy payable in connection with a return must be paid to WRA on or before the filing date for the return (see section 36(5)).

See the following provisions of the Tax Collection and Management (Wales) Act 2016 (anaw 6) for provision about the payment of amounts of the levy in other circumstances—

• section 42(4A) (amount payable as a result of a correction made to a return by WRA);

• section 45(4) (amount payable as a result of an amendment made to a return during an enquiry);

• section 50(4) (amount payable as a result of an amendment made to a return on the completion of an enquiry);

• section 52(5) (amount payable in accordance with a WRA determination);

• section 61(2) (amount payable in accordance with a WRA assessment).