118Penalty for failure to make tax return on or before filing dateE+W
[F1(1)] A person [F2who is required to make a tax return] is liable to a penalty of £100 if the person fails to make a tax return on or before the filing date.
[F3(2)But see section 118A for an exception to the rule above.]
Textual Amendments
F1S. 118 renumbered as s. 118(1) (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 9(a); S.I. 2018/35, art. 3
F2Words in s. 118 inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 39; S.I. 2018/34, art. 3
F3S. 118(2) inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 9(b); S.I. 2018/35, art. 3
Commencement Information
I1S. 118 in force at 1.4.2018 by S.I. 2018/33, art. 3