118Penalty for failure to make [F1devolved] tax return on or before filing dateE+W
[F2(1)]A person [F3who is required to make a [F4devolved] tax return] is liable to a penalty of £100 if the person fails to make a [F4devolved] tax return on or before the filing date.
[F5(2)But see section 118A for an exception to the rule above.]
Textual Amendments
F1Word in s. 118 heading inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 39(a)
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
F4Word in s. 118(1) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 39(b)
F5S. 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