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Tax Collection and Management (Wales) Act 2016

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This is the original version (as it was originally enacted).

CHAPTER 1OVERVIEW

117Overview of Part

(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,

(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.

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