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

PART 5 E+W PENALTIES

CHAPTER 5 E+W PENALTIES RELATING TO INVESTIGATIONS

Penalties for failure to comply or obstruction E+W

146 Penalty for failure to comply with information notice or obstruction E+W

(1) This section applies to a person who—

(a) fails to comply with an information notice,

(b) deliberately obstructs WRA in the course of an inspection, or in the exercise of a power, that has been approved by the tribunal under section 108,

(c) deliberately obstructs WRA in the exercise of its power under section 113(3), or

(d) fails to comply within a reasonable time with a requirement under section 113(5).

(2) The person is liable to a penalty of £300.

(3) The reference to a person who fails to comply with an information notice includes a person who conceals, destroys or otherwise disposes of (or arranges for the concealment, destruction or disposal of) a document in breach of section 114 or 115.

Commencement Information

I1 S. 146 in force at 25.1.2018 by S.I. 2018/33, art. 2(d)