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Tax Collection and Management (Wales) Act 2016
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129Penalty for inaccuracy in document given to WRA
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(1)A person is liable to a penalty where—
(a)the person gives WRA a document, and
(b)conditions 1 and 2 are satisfied.
(2)Condition 1 is that the document contains an inaccuracy which amounts to, or leads to—
(a)an understatement of a liability to a devolved tax,
(b)a false or inflated statement of a loss relating to a devolved tax, or
(c)a false or inflated claim to repayment of devolved tax.
(3)Condition 2 is that the inaccuracy was deliberate or careless on the person’s part.
(4)An inaccuracy is careless on a person’s part if it is due to the person’s failure to take reasonable care.
(5)An inaccuracy which was neither deliberate nor careless on a person’s part when the document was given is to be treated as careless if the person—
(a)discovered the inaccuracy at some later time, and
(b)did not take reasonable steps to inform WRA.
(6)Where a document contains more than one inaccuracy in respect of which conditions 1 and 2 are satisfied, the person is liable to a penalty for each such inaccuracy.
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