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

PART 5 E+W PENALTIES

CHAPTER 7 E+W SUPPLEMENTARY

156 Power to make regulations about penalties E+W

(1) The Welsh Ministers may by regulations make provision (or further provision) about—

(a) the amounts of penalties under this Part;

(b) the procedure for assessing penalties under this Part.

(2) Regulations under this section may modify any enactment (including this Act).

(3) Regulations under this section may not apply—

(a) to a failure beginning before the day on which the regulations come into force, or

(b) to an inaccuracy in any information or document provided to WRA before that day.

Commencement Information

I1 S. 156 in force at 1.4.2018 by S.I. 2018/33, art. 3