Source: http://www.legislation.gov.uk/cy/anaw/2016/6/part/5
Timestamp: 2018-11-17 01:51:56
Document Index: 150393069

Matched Legal Cases: ['ART 5', 'ART 5', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 3']

There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, PART 5.
PART 5E+WPENALTIES
(a)penalties relating to failures to make tax returns or to pay devolved tax [F1or amounts payable in respect of tax credits],
F1Words in s. 117(1)(a) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 22
CHAPTER 2E+WPENALTIES FOR FAILURE TO MAKE RETURNS OR PAY TAX [F2OR AMOUNTS PAYABLE IN RESPECT OF TAX CREDITS]
F2Words in Pt. 5 Ch. 2 heading inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 23
[F3(1)] A person [F4who is required to make a tax return] is liable to a penalty of £100 if the person fails to make a tax return on or before the filing date.
[F5(2)But see section 118A for an exception to the rule above.]
F3S. 118 renumbered as s. 118(1) (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 9(a); S.I. 2018/35, art. 3
F4Words in s. 118 inserted (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. 39; S.I. 2018/34, art. 3
F5S. 118(2) inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 9(b); S.I. 2018/35, art. 3
I1S. 118 in force at 1.4.2018 by S.I. 2018/33, art. 3
[F6118APenalties for multiple failures to make tax returns in respect of landfill disposals taxE+W
(7)A penalty period may be extended more than once under subsection (2)(b).]
F6S. 118A inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 74, 97(2); S.I. 2018/35, art. 3
(1)A person [F7who is required to make a tax return] is liable to a penalty if the person's failure to make a tax return continues after the end of the period of 6 months beginning with the day after the filing date.
F7Words in s. 119(1) inserted (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. 40; S.I. 2018/34, art. 3
I2S. 119 in force at 1.4.2018 by S.I. 2018/33, art. 3
(1)A person [F8who is required to make a tax return] is liable to a penalty if the person's failure to make a tax return continues after the end of the period of 12 months beginning with the day after the filing date.
(2)Where, by failing to make the tax return, the person deliberately withholds information which would enable or assist WRA to assess the person's liability to a devolved tax, the penalty is [F9—
(b)a greater amount, not exceeding 95% of the amount of devolved tax to which the person would have been liable if the tax return had been made.]
F8Words in s. 120(1) inserted (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. 41(a); S.I. 2018/34, art. 3
F9Words in s. 120(2) substituted (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. 41(b); S.I. 2018/34, art. 3
I3S. 120 in force at 1.4.2018 by S.I. 2018/33, art. 3
(1)WRA may reduce a penalty under section 118, [F10118A,] 119 or 120 if the person discloses information which has been withheld as a result of a failure to make a tax return (“relevant information”).
F10Word in s. 121(1) inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 10; S.I. 2018/35, art. 3
I4S. 121 in force at 1.4.2018 by S.I. 2018/33, art. 3
[F11122Penalty for failure to pay tax on timeE+W
[F12(2)The penalty—
(b)in respect of an amount of landfill disposals tax, is 1% of the amount of unpaid tax.]
[F13(2A)But see section 122ZA for an exception to the rule in subsection (1).]
(3)In this section and in [F14sections 122ZA and 122A], the penalty date in respect of an amount of devolved tax specified in column 3 of Table A1 is the date specified in column 4.
2 Landfill disposals tax Amount [F15payable as a result of] a tax return. The date falling 30 days after the filing date for the return.
(5)The Welsh Ministers may by regulations modify Table A1.]
F11Ss. 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
F12S. 122(2) substituted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 75, 97(2); S.I. 2018/35, art. 3
F13S. 122(2A) inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 11(a); S.I. 2018/35, art. 3
F14Words in s. 122(3) substituted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 11(b); S.I. 2018/35, art. 3
F15Words in s. 122 Table A1 substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 24
[F16122ZAPenalty for multiple failures to pay landfill disposals tax on timeE+W
F16S. 122ZA inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 76, 97(2); S.I. 2018/35, art. 3
[F11122AFurther penalties for continuing failure to pay devolved taxE+W
(1)This section applies where a person is liable to a penalty under section 122[F17or 122ZA] in respect of a failure to pay an amount of devolved tax on or before the penalty date for that amount.
(5)The second further penalty is 5% of the amount that remains unpaid.]
F17Words 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
F18123Suspension of penalty for failure to pay tax during currency of agreement for deferred paymentE+W
F18S. 123 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. 43; S.I. 2018/34, art. 3
[F19Penalty for failure to pay amount payable in respect of tax creditE+W
F19S. 123A and cross-heading inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 25
123A.Penalty for failure to pay amount payable in respect of tax credit on timeE+W
(1)This section applies where a person is required to pay an amount as a result of a WRA assessment made under section 55A.
(2)The person is liable to a penalty if he or she fails to pay the amount on or before the penalty date.
(3)The penalty date is the day falling 30 days after the day by which the amount was required to be paid.
(4)The penalty is 5% of the amount payable as a result of the WRA assessment.]
F20124Interaction of penaltiesE+W
F20S. 124 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. 43; S.I. 2018/34, art. 3
[F21(2A)But “"special circumstances”” may include the fact that WRA has agreed that a person may pay an amount of devolved tax in instalments over an agreed period.]
F21S. 125(2A) inserted (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. 44; S.I. 2018/34, art. 3
C1Ss. 125-128 applied (1.4.2018) by The Tax Collection and Management (Reimbursement Arrangements) (Wales) Regulations 2018 (S.I. 2018/88), regs. 1(2), 8(3)
I5S. 125 in force at 1.4.2018 by S.I. 2018/33, art. 3
126Reasonable excuse for failure to make tax return or pay tax [F22or amount payable in respect of tax credit] E+W
(2)If a person satisfies WRA or (on appeal) the tribunal that there is a reasonable excuse for a failure to pay a devolved tax, the person is not liable to a penalty under [F23sections 122 to 122A] in relation to the failure.
[F24(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)For the purposes of subsections (1)[F25, (2) and (2A)]—
F22Words in s. 126 heading inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 26(4)
F23Words in s. 126(2) substituted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 13; S.I. 2018/35, art. 3
F24S. 126(2A) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 26(2)
F25Words in s. 126(3) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 26(3)
I6S. 126 in force at 1.4.2018 by S.I. 2018/33, art. 3
(c)state in the notice the period[F26, transaction or amount] in respect of which the penalty has been assessed.
(5)A supplementary assessment may be made in respect of a penalty under section 122 [F27, 122ZA] [F28or 122A] if an earlier assessment operated by reference to an underestimate of the amount of devolved tax which was payable.
(6)If an assessment in respect of a penalty under section 122 [F29, 122ZA] [F30or 122A] is based on an amount of tax payable that is found by WRA to be excessive, WRA may issue a notice to the person liable to the penalty amending the assessment so that it is based on the correct amount.
[F31(6A)A supplementary assessment may be made in respect of a penalty under section 123A if an earlier assessment operated by reference to an underestimate of the amount payable in respect of the tax credit in question.
(6B)If an assessment in respect of a penalty under section 123A is based on an amount that is found by WRA to be excessive, WRA may issue a notice to the person liable to the penalty amending the assessment so that it is based on the correct amount.]
(7)An amendment made under subsection (4)[F32, (6) or (6B)] —
F26Words in s. 127(1)(c) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 27(2)
F27Word in s. 127(5) inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 14(a); S.I. 2018/35, art. 3
F28Words in s. 127(5) inserted (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. 46(a); S.I. 2018/34, art. 3
F29Word in s. 127(6) inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 14(b); S.I. 2018/35, art. 3
F30Words in s. 127(6) inserted (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. 46(b); S.I. 2018/34, art. 3
F31S. 127(6A)(6B) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 27(3)
F32Words in s. 127(7) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 27(4)
I7S. 127 in force at 1.4.2018 by S.I. 2018/33, art. 3
(1)An assessment of a penalty under this Chapter F33... must be made on or before the later of date A and (where it applies) date B.
(a)in the case of failure to make a tax return, the filing date, F34...
(b)in the case of failure to pay a devolved tax, the penalty date.[F35, or
(c)in the case of a failure to pay an amount payable in respect of a tax credit, the penalty date.]
[F36(c)in the case of a failure to pay an amount payable in respect of a tax credit, the end of the appeal period for the assessment of the amount in respect of which the penalty is assessed.]
(4)In subsection (2)(b), “penalty date” has the meaning given by section [F37122(3)] .
[F38(4A)In subsection (2)(c), “penalty date” has the meaning given by section 123A(3).]
(5)In subsection (3) F39..., “appeal period” means F40...—
F33Words in s. 128(1) 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. 47(a); S.I. 2018/34, art. 3
F34Word in s. 128(2) omitted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 28(2)(a)
F35S. 128(2)(c) and word inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 28(2)(b)
F36S. 128(3)(c) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 28(3)
F37Word in s. 128(4) substituted (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. 47(b); S.I. 2018/34, art. 3
F38S. 128(4A) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 28(4)
F39Words in s. 128(5) omitted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 28(5)
F40Words in s. 128(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. 47(c); S.I. 2018/34, art. 3
I8S. 128 in force at 1.4.2018 by S.I. 2018/33, art. 3
(b)a false or inflated statement of a loss relating to a devolved tax, F41...
(c)a false or inflated claim to repayment of devolved tax.[F42, or
(d)a false or inflated claim for a tax credit.]
F41Word in s. 129(2) omitted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 29(a)
F42S. 129(2)(d) and word inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 29(b)
I9S. 129 in force at 1.4.2018 by S.I. 2018/33, art. 3
(1)The penalty for a deliberate inaccuracy is [F43an amount not exceeding] 100% of the potential lost revenue.
(2)The penalty for a careless inaccuracy is [F44an amount not exceeding] 30% of the potential lost revenue.
F43Words in s. 130(1) inserted (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. 48(a); S.I. 2018/34, art. 3
F44Words in s. 130(2) inserted (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. 48(b); S.I. 2018/34, art. 3
I10S. 130 in force at 1.4.2018 by S.I. 2018/33, art. 3
I11S. 131 in force at 1.4.2018 by S.I. 2018/33, art. 3
(b)a false or inflated statement of a loss relating to a devolved tax, F45...
(c)a false or inflated claim to repayment of devolved tax.[F46, or
(4)The penalty payable under this section is [F47an amount not exceeding] 100% of the potential lost revenue.
F45Word in s. 132(2) omitted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 30(a)
F46S. 132(2)(d) and word inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 30(b)
F47Words in s. 132(4) inserted (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. 49; S.I. 2018/34, art. 3
I12S. 132 in force at 1.4.2018 by S.I. 2018/33, art. 3
[F48(1A)A person is also liable to a penalty where—
(b)the person has failed to take reasonable steps to notify WRA, within the period of 30 days beginning with the day on which the notice of assessment is issued, that it is an under-assessment.]
(3)The penalty payable under this section is [F49an amount not exceeding] 30% of the potential lost revenue.
F48S. 133(1A) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 31
F49Words in s. 133(3) inserted (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. 50; S.I. 2018/34, art. 3
I13S. 133 in force at 1.4.2018 by S.I. 2018/33, art. 3
I14S. 134 in force at 1.4.2018 by S.I. 2018/33, art. 3
is the additional amount payable in respect of a devolved tax [F50or tax credit] as a result of correcting the inaccuracy or under-assessment.
(a)an amount payable to WRA having been erroneously paid by way of repayment of devolved tax, F51...
(b)an amount which would have been repayable by WRA had the inaccuracy or under-assessment not been corrected, [F52and
(c)an amount which WRA would have been required to set off against a person’s liability to tax, or to pay to a person, had the inaccuracy or under-assessment not been corrected.]
F50Words in s. 135(1) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 32(2)
F51Word in s. 135(2) omitted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 32(3)(a)
F52S. 135(2)(c) and word inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 32(3)(b)
I15S. 135 in force at 1.4.2018 by S.I. 2018/33, art. 3
(2)In calculating potential lost revenue where a person is liable to a penalty under section 129 in respect of one or more understatements in one or more documents relating to a tax period[F53, transaction or claim for tax credit], account must be taken of any overstatements in any document given by the person which relate to the same tax period[F54, transaction or claim for tax credit].
F53Words in s. 136(2) substituted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 33(a)
F54Words in s. 136(2) substituted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 33(b)
I16S. 136 in force at 1.4.2018 by S.I. 2018/33, art. 3
I17S. 137 in force at 1.4.2018 by S.I. 2018/33, art. 3
I18S. 138 in force at 1.4.2018 by S.I. 2018/33, art. 3
(b)a supply of false information, or withholding of information, which is relevant to a person's liability to a devolved tax, F55...
[F56(d)an inaccuracy which is relevant to a person’s entitlement to a tax credit or liability to pay an amount in respect of a tax credit,
(f)a failure to disclose an under-assessment in respect of a person’s liability to pay an amount in respect of a tax credit.]
F55Word in s. 139(2) omitted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 34(a)
F56S. 139(2)(d)-(f) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 34(b)
I19S. 139 in force at 1.4.2018 by S.I. 2018/33, art. 3
I20S. 140 in force at 1.4.2018 by S.I. 2018/33, art. 3
(c)state in the notice the period[F57, transaction or claim for tax credit] in relation to which the penalty has been assessed.
(5)In subsections (3) and (4), “appeal period” means F58...—
F57Words 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
F58Words 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
I21S. 141 in force at 1.4.2018 by S.I. 2018/33, art. 3
I22S. 142 in force at 1.4.2018 by S.I. 2018/33, art. 3
(1)A person who fails to comply with section 38[F59, 38A] or 69 is liable to a penalty not exceeding £3,000.
F59Word in s. 143(1) inserted (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. 53; S.I. 2018/34, art. 3
C2Ss. 143-145 applied (1.4.2018) by The Tax Collection and Management (Reimbursement Arrangements) (Wales) Regulations 2018 (S.I. 2018/88), regs. 1(2), 8(1)
I23S. 143 in force at 1.4.2018 by S.I. 2018/33, art. 3
(1)If a person who fails to comply with section 38[F60, 38A] or 69 satisfies WRA or (on appeal) the tribunal that there is a reasonable excuse for the failure, there is no liability to a penalty under section 143 in relation to the failure.
F60Word in s. 144(1) inserted (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. 54; S.I. 2018/34, art. 3
I24S. 144 in force at 1.4.2018 by S.I. 2018/33, art. 3
(2)An assessment of a penalty under section 143 must be made within the period of 12 months beginning with the day on which WRA first believed the person to have failed to comply with section 38[F61, 38A] or 69.
F61Word in s. 145(2) inserted (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. 55; S.I. 2018/34, art. 3
I25S. 145 in force at 1.4.2018 by S.I. 2018/33, art. 3
I26S. 146 in force at 25.1.2018 by S.I. 2018/33, art. 2(d)
I27S. 147 in force at 25.1.2018 by S.I. 2018/33, art. 2(d)
I28S. 148 in force at 25.1.2018 by S.I. 2018/33, art. 2(d)
I29S. 149 in force at 25.1.2018 by S.I. 2018/33, art. 2(d)
I30S. 150 in force at 25.1.2018 by S.I. 2018/33, art. 2(d)
(c)WRA has reason to believe that, as a result of the failure or obstruction,
[F62(i)the amount of devolved tax that the person has paid, or is likely to pay,] [F63or
(ii)the amount that the person has paid, or is likely to pay in respect of a tax credit,]
is significantly less than it would otherwise have been,
(3)In determining the amount, the Upper Tribunal must have regard to
[F64(i)the amount of devolved tax] [F65or
(ii)the amount in respect of a tax credit,]
which has not been, or is not likely to be, paid by the person.
F62Words in s. 151(1)(c) renumbered as s. 151(1)(c)(i) (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 36(2)(a)
F63S. 151(1)(c)(ii) and word inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 36(2)(b)
F64 Words in s. 151(3) renumbered as s. 151(3)(i) (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 36(3)(a)
F65S. 151(3)(ii) and word inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 36(3)(b)
I31S. 151 in force at 25.1.2018 by S.I. 2018/33, art. 2(d)
I32S. 152 in force at 25.1.2018 by S.I. 2018/33, art. 2(d)
I33S. 153 in force at 25.1.2018 by S.I. 2018/33, art. 2(d)
C3S. 154 applied (1.4.2018) by The Tax Collection and Management (Reimbursement Arrangements) (Wales) Regulations 2018 (S.I. 2018/88), regs. 1(2), 8(5)
I34S. 154 in force at 25.1.2018 by S.I. 2018/33, art. 2(e)
[F66154ALiability of personal representativesE+W
(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.]
F66S. 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)
I35S. 155 in force at 25.1.2018 by S.I. 2018/33, art. 2(f)
I36S. 156 in force at 1.4.2018 by S.I. 2018/33, art. 3