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Tax Collection and Management (Wales) Act 2016
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Changes to legislation:
Tax Collection and Management (Wales) Act 2016, Section 129 is up to date with all changes known to be in force on or before 18 November 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Section 129:
- Act power to amend conferred by 2025 asc 5 s. 26(2)(b)
- s. 12(2A) inserted by 2025 asc 5 Sch. 2 para. 2
- s. 18(1)(k) inserted by 2025 asc 5 Sch. 2 para. 4(b)
- s. 172(2)(m)-(o) inserted by 2025 asc 5 s. 23(1)
- s. 178(5A) inserted by 2025 asc 5 s. 23(2)(b)
- s. 182(7)(c) and word inserted by 2025 asc 5 Sch. 2 para. 14(b)
- s. 183(3) inserted by 2025 asc 5 Sch. 2 para. 15(a)
- s. 187B heading words inserted by 2025 asc 5 Sch. 2 para. 16(c)
- s. 187B(1) words inserted by 2025 asc 5 Sch. 2 para. 16(a)
- s. 187B(2) words inserted by 2025 asc 5 Sch. 2 para. 16(b)
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
- Act power to amend conferred by 2025 asc 5 s. 26(2)(b)
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 12(2A) inserted by 2025 asc 5 Sch. 2 para. 2
- s. 18(1)(k) inserted by 2025 asc 5 Sch. 2 para. 4(b)
- s. 172(2)(m)-(o) inserted by 2025 asc 5 s. 23(1)
- s. 178(5A) inserted by 2025 asc 5 s. 23(2)(b)
- s. 182(7)(c) and word inserted by 2025 asc 5 Sch. 2 para. 14(b)
- s. 183(3) inserted by 2025 asc 5 Sch. 2 para. 15(a)
- s. 187B heading words inserted by 2025 asc 5 Sch. 2 para. 16(c)
- s. 187B(1) words inserted by 2025 asc 5 Sch. 2 para. 16(a)
- s. 187B(2) words inserted by 2025 asc 5 Sch. 2 para. 16(b)
129Penalty for inaccuracy in document given to WRAE+W
This section has no associated Explanatory Notes
(1)A person is liable to a penalty where—
(a)the person gives WRA a document, and
(b)conditions 1 and 2 are satisfied.
(2)Condition 1 is that the document contains an inaccuracy which amounts to, or leads to—
(a)an understatement of a liability to a [F1WRA-collected] tax,
(b)a false or inflated statement of a loss relating to a [F1WRA-collected] tax, F2...
(c)a false or inflated claim to repayment of [F1WRA-collected] tax [F3, or
(d)a false or inflated claim for a tax credit.]
(3)Condition 2 is that the inaccuracy was deliberate or careless on the person's part.
(4)An inaccuracy is careless on a person's part if it is due to the person's failure to take reasonable care.
(5)An inaccuracy which was neither deliberate nor careless on a person's part when the document was given is to be treated as careless if the person—
(a)discovered the inaccuracy at some later time, and
(b)did not take reasonable steps to inform WRA.
(6)Where a document contains more than one inaccuracy in respect of which conditions 1 and 2 are satisfied, the person is liable to a penalty for each such inaccuracy.
Textual Amendments
F1Word 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
F2Word in s. 129(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. 29(a)
F3S. 129(2)(d) and word inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 29(b)
Commencement Information
I1S. 129 in force at 1.4.2018 by S.I. 2018/33, art. 3
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