Landfill Disposals Tax (Wales) Act 2017 (anaw3)

SCHEDULE 4 E+W MINOR AND CONSEQUENTIAL AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016

11 E+W In section 122 (penalty for failure to pay tax on time) (as substituted by paragraph 42 of Schedule 23 to LTTA)—

(a) after subsection (2) insert—

“(2A) But see section 122ZA for an exception to the rule in subsection (1).”;

(b) in subsection (3), for “section 122A” substitute “ sections 122ZA and 122A ”.

Commencement Information

I1 Sch. 4 para. 11 in force at 1.4.2018 by S.I. 2018/35, art. 3