Landfill Disposals Tax (Wales) Act 2017 (anaw3)

Valid from 18/10/2017

PART 5 E+W SUPPLEMENTARY PROVISION

Valid from 25/01/2018

CHAPTER 4 E+W PENALTIES UNDER THIS ACT

Valid from 01/04/2018

Penalties relating to non-disposal areas E+W

68 Penalties relating to non-disposal areas E+W

(1) A person who fails to comply with a requirement imposed by or under section 56 or 57 is liable to a penalty not exceeding £3,000.

(2) But a person is not liable to a penalty under this section in respect of a failure to keep or preserve records if WRA is satisfied that any facts that it reasonably requires to be proved, and which would have been proved by the records, are proved by other documentary evidence provided to it.