- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Saesneg
- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Cymraeg
- Pwynt Penodol mewn Amser (01/04/2024) - English
- Pwynt Penodol mewn Amser (01/04/2024) - Welsh
- Gwreiddiol (Fel y'i Deddfwyd) - Saesneg
- Gwreiddiol (Fel y'i Deddfwyd) - Cymraeg
Tax Collection and Management (Wales) Act 2016
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Dewisiadau Agor
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Point in time view as at 01/04/2024.
Changes to legislation:
Tax Collection and Management (Wales) Act 2016, Section 154A is up to date with all changes known to be in force on or before 16 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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[F1154ALiability of personal representativesE+W
This
adran has no associated
Nodiadau Esboniadol
(1)If a person liable to a penalty (““P””) has died, any penalty that could have been assessed on P may be assessed on the personal representatives of P.
(2)Any penalty assessed accordingly is to be paid out of P's estate.]
Textual Amendments
F1S. 154A inserted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 56; S.I. 2018/34, art. 2(b)(ii)
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