Changes over time for: Section 122A
Status:
Point in time view as at 01/04/2018.
Changes to legislation:
There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, Section 122A.
Changes to Legislation
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[122AFurther penalties for continuing failure to pay devolved taxE+W
This
adran has no associated
Nodiadau Esboniadol
(1)This section applies where a person is liable to a penalty under section 122 [or 122ZA] in respect of a failure to pay an amount of devolved tax on or before the penalty date for that amount.
(2)If any of the amount remains unpaid after the end of the period of 6 months beginning with the day falling 30 days before the penalty date, the person is liable to a further penalty.
(3)The further penalty is 5% of the amount that remains unpaid.
(4)If any of the amount remains unpaid after the end of the period of 12 months beginning with the day falling 30 days before the penalty date, the person is liable to a second further penalty.
(5)The second further penalty is 5% of the amount that remains unpaid.]
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