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Tax Collection and Management (Wales) Act 2016
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146Penalty for failure to comply with information notice or obstruction
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(1)This section applies to a person who—
(a)fails to comply with an information notice,
(b)deliberately obstructs WRA in the course of an inspection, or in the exercise of a power, that has been approved by the tribunal under section 108,
(c)deliberately obstructs WRA in the exercise of its power under section 113(3), or
(d)fails to comply within a reasonable time with a requirement under section 113(5).
(2)The person is liable to a penalty of £300.
(3)The reference to a person who fails to comply with an information notice includes a person who conceals, destroys or otherwise disposes of (or arranges for the concealment, destruction or disposal of) a document in breach of section 114 or 115.
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