# Tax Collection and Management (Wales) Act 2016, Section 25: Payments of receipts into Welsh Consolidated Fund


(1) WRA must pay into the Welsh Consolidated Fund—
(a) amounts collected in the exercise of its functions relating to devolved taxes;
(b) amounts collected in the exercise of its functions relating to the register under Part 2 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00).
(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.
(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.

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/25 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.