Tax Collection and Management (Wales) Act 2016

CHAPTER 7E+WSUPPLEMENTARY

155Double jeopardyE+W

A person is not liable to a penalty under this Act in respect of anything if the person has been convicted of an offence in relation to it.

Commencement Information

I1S. 155 in force at 25.1.2018 by S.I. 2018/33, art. 2(f)

156Power to make regulations about penaltiesE+W

(1)The Welsh Ministers may by regulations make provision (or further provision) about—

(a)the amounts of penalties under this Part;

(b)the procedure for assessing penalties under this Part.

(2)Regulations under this section may modify any enactment (including this Act).

(3)Regulations under this section may not apply—

(a)to a failure beginning before the day on which the regulations come into force, or

(b)to an inaccuracy in any information or document provided to WRA before that day.

Commencement Information

I2S. 156 in force at 1.4.2018 by S.I. 2018/33, art. 3