- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Saesneg
- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Cymraeg
- Gwreiddiol (Fel y'i Deddfwyd) - Saesneg
- Gwreiddiol (Fel y'i Deddfwyd) - Cymraeg
There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, Section 141.
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(1)Where a person becomes liable to a penalty under this Chapter, WRA must—
(a)assess the penalty,
(b)issue a notice to the person of the penalty assessed, and
(c)state in the notice the period [F1, transaction or claim for tax credit] in relation to which the penalty has been assessed.
(2)An assessment of a penalty under this Chapter may be combined with an assessment to devolved tax.
(3)An assessment of a penalty under section 129 or 132 must be made before the end of the period of 12 months beginning with—
(a)the end of the appeal period for the decision correcting the inaccuracy, or
(b)if there is no assessment to the tax concerned as a result of that decision, the day on which the inaccuracy is corrected.
(4)An assessment of a penalty under section 133 must be made before the end of the period of 12 months beginning with—
(a)the end of the appeal period for the assessment of tax which corrected the understatement, or
(b)if there is no assessment correcting the understatement, the day on which the understatement is corrected.
(5)In subsections (3) and (4), “appeal period” means F2...—
(a)if no appeal is made, the period during which an appeal could be made, and
(b)if an appeal is made, the period ending with its final determination or withdrawal.
(6)Subject to subsections (3) and (4), a supplementary assessment may be made in respect of a penalty under this Chapter if an earlier assessment operated by reference to an underestimate of the potential lost revenue.
Textual Amendments
F1Words in s. 141(1)(c) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 35
F2Words in s. 141(5) omitted (1.4.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 51; S.I. 2018/34, art. 3
Commencement Information
I1S. 141 in force at 1.4.2018 by S.I. 2018/33, art. 3
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’. Dim ond yn Saesneg y mae’r fersiwn ddiwygiedig ar gael ar hyn o bryd.
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