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Tax Collection and Management (Wales) Act 2016
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124Interaction of penalties
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(1)Where a person is liable to more than one penalty under sections 118 to 120 which is determined by reference to a liability to a devolved tax, the aggregate of the amounts of those penalties must not exceed 100% of the liability to the devolved tax.
(2)Where a person is liable to—
(a)a penalty under this Chapter which is determined by reference to a liability to a devolved tax, and
(b)any other penalty (other than a penalty under this Chapter) which is determined by reference to the same liability to a devolved tax,
the amount of the penalty under this Chapter is to be reduced by the amount of that other penalty.
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