Tax Collection and Management (Wales) Act 2016

156Power to make regulations about penalties

This section has no associated Explanatory Notes

(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.