Schedule 6, Part 1, paragraph 4A(3)

Regulations under sub-paragraph (2) may (among other things)– require sellers to apply the net proceeds of the charge to any one or more specified purposes; provide for any duty imposed under paragraph (a) to be discharged (subject to any provision made under paragraph (c)) by the net proceeds of the charge being accepted by any one or more of the following persons– specified persons; persons who fall within a specified category of person; make provision about the arrangements under which the net proceeds of the charge are to be given by sellers to the persons mentioned in paragraph (b) or any other person; require persons who accept any net proceeds of the charge under paragraph (b) to apply the proceeds to any one or more specified purposes; provide for recovery by the Welsh Ministers of sums equal to the proceeds of the charge that have been accepted or applied otherwise than in accordance with provision made under sub-paragraph (2); provide for the application of sums recovered under paragraph (e) to specified purposes (this includes making provision to the effect that such sums are not to be paid into the Welsh Consolidated Fund); require the Welsh Ministers to give guidance about compliance with the regulations.

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Source: legislation.gov.uk · retrieved 2026-07-30