Tax Collection and Management (Wales) Act 2016 (anaw6)

PART 5 E+W PENALTIES

CHAPTER 1 E+W OVERVIEW

117 Overview of Part E+W

(1) This Part makes provision about penalties relating to devolved taxes, including—

(a) penalties relating to failures to make tax returns or to pay devolved tax [F1 or amounts payable in respect of tax credits],

(b) penalties relating to inaccuracies,

(c) penalties relating to record-keeping and reimbursement arrangements, and

(d) penalties relating to investigations.

(2) It includes provision about—

(a) the circumstances which liability to those penalties arises,

(b) the amounts of those penalties,

(c) the circumstances in which liability to those penalties may be suspended or the amounts of those penalties may be reduced,

(d) the assessment of those penalties, and

(e) the payment of those penalties.

Textual Amendments

F1 Words in s. 117(1)(a) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 22