Tax Collection and Management (Wales) Act 2016 section 165

Relevant amounts payable to WRA

Section 165 establishes that all relevant amounts owed must be paid to the Welsh Revenue Authority (WRA).

• Any relevant amount that becomes payable must be paid to WRA.
• This applies regardless of whether the amount is due under legislation or a contract settlement.
• WRA is the sole recipient for all such payments — there is no alternative payee.
• This ensures a single, centralised collection point for Welsh devolved tax liabilities.