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Landfill Disposals Tax (Wales) Act 2017

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64Penalties for carrying out taxable operations without being registered
This section has no associated Explanatory Notes

(1)A person who carries out taxable operations in breach of section 35(1) (duty to be registered) is liable to a penalty of £300.

(2)If a person continues to carry out taxable operations in breach of section 35(1) after the end of the initial penalty period, the person is liable to a further penalty or penalties not exceeding £60 for each day on which the person continues to do so.

(3)The initial penalty period is the period of 10 days beginning with the day on which a notice of the penalty under subsection (1) is issued to the person.

(4)In calculating the initial penalty period, no account is to be taken of any day on which a decision relating to the penalty under subsection (1) is the subject of—

(a)a review for which a notice of the conclusions has not yet been issued, or

(b)an appeal which has not yet been finally determined or withdrawn.

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