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Landfill Disposals Tax (Wales) Act 2017
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64Penalties for carrying out taxable operations without being registered
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(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(b)an appeal which has not yet been finally determined or withdrawn.
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