PART 5 E+W PENALTIES

CHAPTER 2 E+W PENALTIES FOR FAILURE TO MAKE RETURNS OR PAY TAX [F1 OR AMOUNTS PAYABLE IN RESPECT OF TAX CREDITS]

Textual Amendments

F1 Words 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 Penalty points and penalties for failures to make visitor levy returns E+W

Textual Amendments

F2 Ss. 120A-120H and cross-headings inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 42

120H Penalty points: partnerships and other unincorporated bodies E+W

(1) For the purposes of sections 120A to 120D and 120G (in its application in relation to sections 120A to 120D)—

(a) the members of a partnership or other unincorporated body are together to be treated as if they were a single person (distinct from the persons that are members of the partnership or body),

(b) a failure by one or more members of the partnership or body to make a visitor levy return on or before the filing date for the return is to be treated as a failure by the deemed single person referred to in paragraph (a), and

(c) other things done by or in relation to a member of the partnership or body (see section 56(1) to (4) of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00) (“the 2025 Act”)) are also to be treated as done by or in relation to that deemed single person.

(2) The deemed single person referred to in subsection (1)(a) is to be treated as continuing in existence even if there is a change in the membership of the partnership or body.

(3) Where, under section 120B, a penalty is assessed on the deemed single person referred to in subsection (1)(a)—

(a) every relevant member is jointly and severally liable for the penalty, and

(b) section 56(5) and (6) of the 2025 Act (liability of members) do not apply.

(4) For the purposes of subsection (3)(a)—

(a) “relevant member” means a person that is, on the day the penalty is assessed—

(i) a partner in the partnership, or (as the case may be)

(ii) a managing member of the body (within the meaning of the 2025 Act);

(b) a person is a relevant member even if the person was not a partner in the partnership or managing member of the body when liability was incurred to one or more of the penalty points by virtue of which liability to the penalty arose;

(c) the relevant members are jointly and severally liable for the penalty even if none of them were partners in the partnership or managing members of the body when liability was incurred to the penalty points by virtue of which liability to the penalty arose.]