Tax Collection and Management (Wales) Act 2016

25Payments of receipts into Welsh Consolidated FundE+W

This section has no associated Explanatory Notes

(1)WRA must pay amounts collected in the exercise of its functions [F1relating to devolved taxes] into the Welsh Consolidated Fund.

(2)But WRA may do so after deduction of disbursements by way of repayments of devolved taxes (including interest on such repayments) and credits in respect of devolved taxes.

[F2(3)WRA must pay into the Welsh Consolidated Fund amounts deducted under section 24A(3) or (4), in respect of costs, from proceeds of the visitor levy.]