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There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, CHAPTER 2.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Textual Amendments
F1Words in Pt. 5 Ch. 2 heading inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 23
[F2(1)] A person [F3who is required to make a tax return] is liable to a penalty of £100 if the person fails to make a tax return on or before the filing date.
[F4(2)But see section 118A for an exception to the rule above.]
Textual Amendments
F2S. 118 renumbered as s. 118(1) (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 9(a); S.I. 2018/35, art. 3
F3Words in s. 118 inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 39; S.I. 2018/34, art. 3
F4S. 118(2) inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 9(b); S.I. 2018/35, art. 3
Commencement Information
I1S. 118 in force at 1.4.2018 by S.I. 2018/33, art. 3
(1)Where a person becomes liable to a penalty under section 118 in respect of a tax return that the person is required to make under section 39 of LDTA, a penalty period—
(a)begins with the day after the filing date for the tax return, and
(b)ends 12 months later, unless extended under subsection (2)(b).
(2)If, before the end of the penalty period, the person is required to make another tax return under section 39 of LDTA (“tax return B”) but fails to do so on or before the filing date for tax return B—
(a)the person is not liable to a penalty under section 118 in respect of that failure but is liable to a penalty under this section instead, and
(b)the penalty period is extended so that it ends 12 months after the filing date for tax return B.
(3)The amount of the penalty to which a person is liable under this section is determined by reference to the number of tax returns that the person—
(a)has been required to make under section 39 of LDTA during the penalty period, but
(b)has failed to make on or before the filing dates for those returns.
(4)If the failure to make tax return B on or before the filing date is the person's first failure during the penalty period, P is liable to a penalty of £200 in respect of that failure.
(5)If the failure to make tax return B on or before the filing date is the person's second failure during the penalty period, P is liable to a penalty of £300 in respect of that failure.
(6)If the failure to make tax return B on or before the filing date is the person's third or subsequent failure during the penalty period, P is liable to a penalty of £400 in respect of that failure.
(7)A penalty period may be extended more than once under subsection (2)(b).]
Textual Amendments
F5S. 118A inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 74, 97(2); S.I. 2018/35, art. 3
(1)A person [F6who is required to make a tax return] is liable to a penalty if the person's failure to make a tax return continues after the end of the period of 6 months beginning with the day after the filing date.
(2)The penalty is the greater of—
(a)5% of the amount of the devolved tax to which the person would have been liable if the tax return had been made, and
(b)£300.
Textual Amendments
F6Words in s. 119(1) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 40; S.I. 2018/34, art. 3
Commencement Information
I2S. 119 in force at 1.4.2018 by S.I. 2018/33, art. 3
(1)A person [F7who is required to make a tax return] is liable to a penalty if the person's failure to make a tax return continues after the end of the period of 12 months beginning with the day after the filing date.
(2)Where, by failing to make the tax return, the person deliberately withholds information which would enable or assist WRA to assess the person's liability to a devolved tax, the penalty is [F8—
(a)£300, or
(b)a greater amount, not exceeding 95% of the amount of devolved tax to which the person would have been liable if the tax return had been made.]
(3)In any case not falling within subsection (2), the penalty is the greater of—
(a)5% of the amount of the devolved tax to which the person would have been liable if the tax return had been made, and
(b)£300.
Textual Amendments
F7Words in s. 120(1) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 41(a); S.I. 2018/34, art. 3
F8Words in s. 120(2) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 41(b); S.I. 2018/34, art. 3
Commencement Information
I3S. 120 in force at 1.4.2018 by S.I. 2018/33, art. 3
(1)WRA may reduce a penalty under section 118, [F9118A,] 119 or 120 if the person discloses information which has been withheld as a result of a failure to make a tax return (“relevant information”).
(2)A person discloses relevant information by—
(a)telling WRA about it,
(b)giving WRA reasonable help in quantifying any devolved tax unpaid by reason of the information having been withheld, and
(c)allowing WRA access to records for the purpose of checking how much devolved tax is so unpaid.
(3)In reducing a penalty under this section, WRA may take account of—
(a)whether the disclosure was prompted or unprompted, and
(b)the quality of the disclosure.
(4)Disclosure of relevant information—
(a)is “unprompted” if made at a time when the person making the disclosure has no reason to believe that WRA has discovered or is about to discover the relevant information, and
(b)otherwise, is “prompted”.
(5)“Quality”, in relation to disclosure, includes timing, nature and extent.
Textual Amendments
F9Word in s. 121(1) inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 10; S.I. 2018/35, art. 3
Commencement Information
I4S. 121 in force at 1.4.2018 by S.I. 2018/33, art. 3
(1)A person is liable to a penalty if the person has failed to pay an amount of devolved tax on or before the penalty date in respect of that amount.
[F11(2)The penalty—
(a)in respect of an amount of land transaction tax, is 5% of the amount of unpaid tax;
(b)in respect of an amount of landfill disposals tax, is 1% of the amount of unpaid tax.]
[F12(2A)But see section 122ZA for an exception to the rule in subsection (1).]
(3)In this section and in [F13sections 122ZA and 122A], the penalty date in respect of an amount of devolved tax specified in column 3 of Table A1 is the date specified in column 4.
Item | Devolved Tax | Amount of Tax | Penalty date |
---|---|---|---|
1 | Land transaction tax | Amount (or additional amount) payable as a result of a tax return made by the buyer in a land transaction (unless the amount falls within item 8 or 9). | The date falling 30 days after the filing date for the return. |
2 | Landfill disposals tax | Amount [F14payable as a result of] a tax return. | The date falling 30 days after the filing date for the return. |
3 | Any devolved tax | Amount payable as a result of a WRA determination made in place of a tax return. | The date falling 30 days after the date by which WRA believes the tax return was required to be made. |
4 | Any devolved tax | Amount payable as a result of a WRA assessment made in place of a tax return (unless the amount falls within item 7). | The date falling 30 days after the date by which WRA believes the tax return was required to be made. |
5 | Any devolved tax | Amount (or additional amount) payable as a result of a WRA assessment made where a tax return has been made. | The date falling 30 days after the date by which the amount (or additional amount) is required to be paid. |
6 | Any devolved tax | Amount (or additional amount) payable as a result of an amendment or a correction to a tax return. | The date falling 30 days after the date by which the amount (or additional amount) is required to be paid. |
7 | Any devolved tax | Amount (or additional amount) payable as a result of a WRA assessment made for the purposes of making an adjustment to counteract a tax advantage (see Part 3A) in a case where a tax return which WRA has reason to believe was required to be made has not in fact been made. | The date falling 30 days after the date by which the amount (or additional amount) is required to be paid. |
8 | Land transaction tax | Where a deferral request is made under section 58 of LTTA, a deferred amount required to be paid by virtue of section 61(1)of that Act. | The date falling 30 days after the date by which the deferred amount is required to be paid. |
9 | Land transaction tax | Where a deferral request is made under section 58 of LTTA, a refused amount within the meaning of section 61(2)(a) of that Act. | The date falling 30 days after the date by which the refused amount is required to be paid. |
10 | Landfill disposals tax | Amount charged by a charging notice issued under section 48 or 49 of LDTA. | The date falling 30 days after the date by which the amount is required to be paid. |
11 | Any devolved tax | A postponed amount within the meaning of section 181G(2). | The date falling 30 days after the date on which the postponement period ends (see section 181G as to the calculation of postponement periods). |
(4)In this section, “"deferred amount”” has the same meaning as in section 58(6)(a) of LTTA.
(5)The Welsh Ministers may by regulations modify Table A1.]
Textual Amendments
F10Ss. 122, 122A substituted for s. 122 (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 42; S.I. 2018/34, art. 3
F11S. 122(2) substituted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 75, 97(2); S.I. 2018/35, art. 3
F12S. 122(2A) inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 11(a); S.I. 2018/35, art. 3
F13Words in s. 122(3) substituted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 11(b); S.I. 2018/35, art. 3
F14Words in s. 122 Table A1 substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 24
(1)Where a person becomes liable to a penalty under section 122 in respect of a failure to pay an amount of landfill disposals tax on or before the penalty date, a penalty period—
(a)begins with the day after the penalty date, and
(b)ends 12 months later, unless extended under subsection (2)(b).
(2)If, before the end of the penalty period, the person fails to pay another amount of landfill disposals tax (“amount B”) on or before the penalty date for that amount—
(a)the person is not liable to a penalty under section 122(1) in respect of that failure but is liable to a penalty under this section instead, and
(b)the penalty period is extended so that it ends 12 months after the penalty date for amount B.
(3)The amount of the penalty to which a person is liable under this section is determined by reference to—
(a)amount B, and
(b)the number of times during the penalty period on which the person has failed to pay an amount of landfill disposals tax on or before the penalty date for that amount.
(4)If the failure is the person's first failure during the penalty period, the person is liable to a penalty of 2% of amount B in respect of that failure.
(5)If the failure is the person's second failure during the penalty period, the person is liable to a penalty of 3% of amount B in respect of that failure.
(6)If the failure is the person's third or subsequent failure during the penalty period, the person is liable to a penalty of 4% of amount B in respect of that failure.
(7)A penalty period may be extended more than once under subsection (2)(b).]
Textual Amendments
F15S. 122ZA inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 76, 97(2); S.I. 2018/35, art. 3
(1)This section applies where a person is liable to a penalty under section 122[F16or 122ZA] in respect of a failure to pay an amount of devolved tax on or before the penalty date for that amount.
(2)If any of the amount remains unpaid after the end of the period of 6 months beginning with the day falling 30 days before the penalty date, the person is liable to a further penalty.
(3)The further penalty is 5% of the amount that remains unpaid.
(4)If any of the amount remains unpaid after the end of the period of 12 months beginning with the day falling 30 days before the penalty date, the person is liable to a second further penalty.
(5)The second further penalty is 5% of the amount that remains unpaid.]
Textual Amendments
F10Ss. 122, 122A substituted for s. 122 (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 42; S.I. 2018/34, art. 3
F16Words in s. 122A(1) inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 12; S.I. 2018/35, art. 3
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F17S. 123 omitted (1.4.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 43; S.I. 2018/34, art. 3
Textual Amendments
F18S. 123A and cross-heading inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 25
(1)This section applies where a person is required to pay an amount as a result of a WRA assessment made under section 55A.
(2)The person is liable to a penalty if he or she fails to pay the amount on or before the penalty date.
(3)The penalty date is the day falling 30 days after the day by which the amount was required to be paid.
(4)The penalty is 5% of the amount payable as a result of the WRA assessment.]
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F19S. 124 omitted (1.4.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 43; S.I. 2018/34, art. 3
(1)WRA may reduce a penalty under this Chapter if it thinks it right to do so because of special circumstances.
(2)In subsection (1), “special circumstances” does not include—
(a)ability to pay, or
(b)the fact that a potential loss of revenue from one person is balanced by a potential over-payment by another.
[F20(2A)But “"special circumstances”” may include the fact that WRA has agreed that a person may pay an amount of devolved tax in instalments over an agreed period.]
(3)In subsection (1), the reference to reducing a penalty includes a reference to—
(a)remitting a penalty entirely,
(b)suspending a penalty, and
(c)agreeing a compromise in relation to proceedings for a penalty.
(4)In this section a reference to a penalty include a reference to any interest in relation to a penalty.
Textual Amendments
F20S. 125(2A) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 44; S.I. 2018/34, art. 3
Modifications etc. (not altering text)
C1Ss. 125-128 applied (1.4.2018) by The Tax Collection and Management (Reimbursement Arrangements) (Wales) Regulations 2018 (S.I. 2018/88), regs. 1(2), 8(3)
Commencement Information
I5S. 125 in force at 1.4.2018 by S.I. 2018/33, art. 3
(1)If a person satisfies WRA or (on appeal) the tribunal that there is a reasonable excuse for a failure to make a tax return, the person is not liable to a penalty under sections 118 to 120 in relation to the failure.
(2)If a person satisfies WRA or (on appeal) the tribunal that there is a reasonable excuse for a failure to pay a devolved tax, the person is not liable to a penalty under [F22sections 122 to 122A] in relation to the failure.
[F23(2A)If a person satisfies WRA or (on appeal) the tribunal that there is a reasonable excuse for a failure to pay an amount payable in respect of a tax credit, the person is not liable to a penalty under section 123A in relation to the failure.]
(3)For the purposes of subsections (1)[F24, (2) and (2A)]—
(a)an insufficiency of funds is not a reasonable excuse unless attributable to events outside the person's control;
(b)where a person relies on another person to do anything, that is not a reasonable excuse unless the first person took reasonable care to avoid the failure;
(c)where a person had a reasonable excuse for the failure but the excuse has ceased, the person is to be treated as having continued to have the excuse if the failure is remedied without unreasonable delay after the excuse ceased.
Textual Amendments
F21Words in s. 126 heading inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 26(4)
F22Words in s. 126(2) substituted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 13; S.I. 2018/35, art. 3
F23S. 126(2A) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 26(2)
F24Words in s. 126(3) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 26(3)
Modifications etc. (not altering text)
C1Ss. 125-128 applied (1.4.2018) by The Tax Collection and Management (Reimbursement Arrangements) (Wales) Regulations 2018 (S.I. 2018/88), regs. 1(2), 8(3)
Commencement Information
I6S. 126 in force at 1.4.2018 by S.I. 2018/33, art. 3
(1)Where a person becomes liable to a penalty under this Chapter, WRA must—
(a)assess the penalty,
(b)issue notice to the person of the penalty assessed, and
(c)state in the notice the period[F25, transaction or amount] in respect of which the penalty has been assessed.
(2)An assessment of a penalty under this Chapter may be combined with an assessment to a devolved tax.
(3)A supplementary assessment may be made in respect of a penalty under section 119 or 120 if an earlier assessment operated by reference to an underestimate of the amount of devolved tax to which a person would have been liable if a tax return had been made.
(4)If—
(a)an assessment in respect of a penalty under section 119 or 120 is based on the amount of devolved tax to which a person would have been liable if a tax return had been made, and
(b)that liability is found by WRA to be excessive,
WRA may issue a notice to the person liable to the penalty amending the assessment so that it is based on the correct amount.
(5)A supplementary assessment may be made in respect of a penalty under section 122 [F26, 122ZA] [F27or 122A] if an earlier assessment operated by reference to an underestimate of the amount of devolved tax which was payable.
(6)If an assessment in respect of a penalty under section 122 [F28, 122ZA] [F29or 122A] is based on an amount of tax payable that is found by WRA to be excessive, WRA may issue a notice to the person liable to the penalty amending the assessment so that it is based on the correct amount.
[F30(6A)A supplementary assessment may be made in respect of a penalty under section 123A if an earlier assessment operated by reference to an underestimate of the amount payable in respect of the tax credit in question.
(6B)If an assessment in respect of a penalty under section 123A is based on an amount that is found by WRA to be excessive, WRA may issue a notice to the person liable to the penalty amending the assessment so that it is based on the correct amount.]
(7)An amendment made under subsection (4)[F31, (6) or (6B)] —
(a)does not affect when the penalty must be paid, and
(b)may be made after the last day on which the assessment in question could have been made under section 128.
Textual Amendments
F25Words in s. 127(1)(c) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 27(2)
F26Word in s. 127(5) inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 14(a); S.I. 2018/35, art. 3
F27Words in s. 127(5) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 46(a); S.I. 2018/34, art. 3
F28Word in s. 127(6) inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 14(b); S.I. 2018/35, art. 3
F29Words in s. 127(6) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 46(b); S.I. 2018/34, art. 3
F30S. 127(6A)(6B) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 27(3)
F31Words in s. 127(7) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 27(4)
Modifications etc. (not altering text)
C1Ss. 125-128 applied (1.4.2018) by The Tax Collection and Management (Reimbursement Arrangements) (Wales) Regulations 2018 (S.I. 2018/88), regs. 1(2), 8(3)
Commencement Information
I7S. 127 in force at 1.4.2018 by S.I. 2018/33, art. 3
(1)An assessment of a penalty under this Chapter F32... must be made on or before the later of date A and (where it applies) date B.
(2)Date A is the last day of the period of 2 years beginning with—
(a)in the case of failure to make a tax return, the filing date, F33...
(b)in the case of failure to pay a devolved tax, the penalty date.[F34, or
(c)in the case of a failure to pay an amount payable in respect of a tax credit, the penalty date.]
(3)Date B is the last day of the period of 12 months beginning with—
(a)in the case of a failure to make a tax return—
(i)the end of the appeal period for the assessment of the amount of devolved tax to which a person would have been liable if the tax return had been made, or
(ii)if there is no such assessment, the date on which that liability is ascertained or it is ascertained that the liability is nil;
(b)in the case of a failure to pay a devolved tax—
(i)the end of the appeal period for the assessment of the amount of devolved tax in respect of which the penalty is assessed, or
(ii)if there is no such assessment, the date on which that amount of devolved tax is ascertained.
[F35(c)in the case of a failure to pay an amount payable in respect of a tax credit, the end of the appeal period for the assessment of the amount in respect of which the penalty is assessed.]
(4)In subsection (2)(b), “penalty date” has the meaning given by section [F36122(3)] .
[F37(4A)In subsection (2)(c), “penalty date” has the meaning given by section 123A(3).]
(5)In subsection (3) F38..., “appeal period” means F39...—
(a)if no appeal is made, the period during which an appeal could be made, and
(b)if an appeal is made, the period ending with its final determination or withdrawal.
Textual Amendments
F32Words in s. 128(1) omitted (1.4.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 47(a); S.I. 2018/34, art. 3
F33Word in s. 128(2) omitted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 28(2)(a)
F34S. 128(2)(c) and word inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 28(2)(b)
F35S. 128(3)(c) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 28(3)
F36Word in s. 128(4) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 47(b); S.I. 2018/34, art. 3
F37S. 128(4A) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 28(4)
F38Words in s. 128(5) omitted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 28(5)
F39Words in s. 128(5) omitted (1.4.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 47(c); S.I. 2018/34, art. 3
Modifications etc. (not altering text)
C1Ss. 125-128 applied (1.4.2018) by The Tax Collection and Management (Reimbursement Arrangements) (Wales) Regulations 2018 (S.I. 2018/88), regs. 1(2), 8(3)
Commencement Information
I8S. 128 in force at 1.4.2018 by S.I. 2018/33, art. 3
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