Tax Collection and Management (Wales) Act 2016 (anaw6)

PART 5 PENALTIES

CHAPTER 3 PENALTIES FOR INACCURACIES

Penalties for inaccuracies in documents

130 Amount of penalty for inaccuracy in document given to WRA

(1) The penalty for a deliberate inaccuracy is 100% of the potential lost revenue.

(2) The penalty for a careless inaccuracy is 30% of the potential lost revenue.