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SCHEDULE 23E+WAMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016

48In section 130 (amount of penalty for inaccuracy in document given to WRA)—E+W

(a)in subsection (1), after ““for a deliberate inaccuracy is”” insert “ an amount not exceeding ”, and

(b)in subsection (2), after ““for a careless inaccuracy is”” insert “ an amount not exceeding ”.

Annotations:

Commencement Information

I1Sch. 23 para. 48 in force at 1.4.2018 by S.I. 2018/34, art. 3