Tax Collection and Management (Wales) Act 2016

This section has no associated Explanatory Notes

(1)This Part makes provision about penalties relating to [F1WRA-collected] taxes, including—

(a)penalties relating to failures to make tax returns or to pay [F1WRA-collected] tax [F2or amounts payable in respect of tax credits],

(b)penalties relating to inaccuracies,

(c)penalties relating to record-keeping and reimbursement arrangements, and

(d)penalties relating to investigations.

(2)It includes provision about—

(a)the circumstances which liability to those penalties arises,

(b)the amounts of those penalties,

(c)the circumstances in which liability to those penalties may be suspended or the amounts of those penalties may be reduced,

(d)the assessment of those penalties, and

(e)the payment of those penalties.

Textual Amendments