Landfill Disposals Tax (Wales) Act 2017 (anaw3)

PART 5 E+W SUPPLEMENTARY PROVISION

CHAPTER 4 E+W PENALTIES UNDER THIS ACT

Valid from 01/04/2018

Penalties relating to non-disposal areas E+W

69 Assessment of penalties under section 68 E+W

(1) Where a person becomes liable to a penalty under section 68, WRA must—

(a) assess the penalty, and

(b) issue a notice to the person of the penalty assessed.

(2) An assessment of a penalty under section 68 may be combined with an assessment to tax.

(3) An assessment of a penalty under section 68 must be made within the period of 12 months beginning with the day on which WRA first believed that the person was liable to the penalty.