- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Saesneg
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Tax Collection and Management (Wales) Act 2016
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Tax Collection and Management (Wales) Act 2016, Section 122A is up to date with all changes known to be in force on or before 09 December 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F1122AFurther penalties for continuing failure to pay devolved taxE+W
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Nodiadau Esboniadol
(1)This section applies where a person is liable to a penalty under section 122 [F2or 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.]
Textual Amendments
F1Ss. 122, 122A substituted for s. 122 (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 42; S.I. 2018/34, art. 3
F2Words in s. 122A(1) inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 12; S.I. 2018/35, art. 3
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