Tax Collection and Management (Wales) Act 2016

128Time limit for assessment of penalties under Chapter 2E+W

This section has no associated Explanatory Notes

(1)An assessment of a penalty under this Chapter F1... 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 [F2, other than where liability to the penalty arises under section 120B], the filing date, F3...

[F4(aa)in the case of liability to a penalty under section 120B (financial penalty where penalty points have been awarded), the filing date of the return in relation to which the penalty point that caused the visitor accommodation provider to reach the penalty threshold was awarded,]

(b)in the case of failure to pay a [F5WRA-collected] tax, the penalty date [F6, 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 [F5WRA-collected] 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 [F5WRA-collected] tax—

(i)the end of the appeal period for the assessment of the amount of [F5WRA-collected] tax in respect of which the penalty is assessed, or

(ii)if there is no such assessment, the date on which that amount of [F5WRA-collected] tax is ascertained.

[F7(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 [F8122(3)].

[F9(4A)In subsection (2)(c), “penalty date” has the meaning given by section 123A(3).]

(5)In subsection (3) F10..., “appeal period” means F11...—

(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

F1Words 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

F2Words in s. 128(2)(a) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 48(a)

F3Word 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)

F4S. 128(2)(aa) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 48(b)

F5Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21

F6S. 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)