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The Landfill Disposals Tax (Administration) (Wales) Regulations 2018
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26.—(1) Section 126 of TCMA(1) (reasonable excuse for failure to make tax return or pay tax) is amended as follows.
(2) After subsection (2) insert—
“(2A) If a person satisfies WRA or (on appeal) the tribunal that there is a reasonable excuse for a failure to pay an amount payable in respect of a tax credit, the person is not liable to a penalty under section 123A in relation to the failure.”
(3) In subsection (3), in the words before paragraph (a), for “and (2)” substitute “, (2) and (2A)”.
(4) In the section heading, at the end insert “or amount payable in respect of tax credit”.
(1)
Section 126 was amended by LTTA, Schedule 23, paragraph 45, and by LDTA, Schedule 4, paragraph 13.
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