Landfill Disposals Tax (Wales) Act 2017 (anaw3)

PART 5 E+W SUPPLEMENTARY PROVISION

Yn ddilys o 25/01/2018

CHAPTER 4 E+W PENALTIES UNDER THIS ACT

Penalties relating to registration E+W

66 Penalty for failure to comply with other requirements relating to registration E+W

(1) A person is liable to a penalty not exceeding £300 if the person fails to comply with a requirement imposed by any of the following provisions—

(a) section 35(2) (application to be registered);

(b) section 36(1) to (4) (notice of change or inaccuracy);

(c) section 37(1) or (2) (application for cancellation of registration).

(2) But a person is not liable to a penalty under this section in respect of a failure to make an application or give a notice within a limited period of time if the person does so within a further period of time allowed by WRA.