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Tax Collection and Management (Wales) Act 2016
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147Daily default penalty for failure to comply with information notice or obstruction
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(1)This section applies if the failure or obstruction mentioned in section 146(1) continues after the day on which a penalty notice is issued under section 153(1)(b) in respect of the failure or obstruction.
(2)But this section does not apply if—
(a)the failure is in respect of a debtor contact notice, or
(b)a decision relating to the penalty under section 146 in respect of the failure or obstruction is the subject of—
(i)a review for which notice of the conclusions has not yet been issued, or
(ii)an appeal which has not yet been finally determined or withdrawn.
(3)The person is liable to a further penalty or penalties not exceeding £60 for each day on which the failure or obstruction continues.
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