74 Penalties for multiple failures to make tax returns

Chapter 5
Additional Penalties under the Tax Collection and Management (Wales) Act 2016

74  Penalties for multiple failures to make tax returns

After section 118 of TCMA (penalty for failure to make tax return on or before filing date) insert—

“118A Penalties for multiple failures to make tax returns in respect of landfill disposals tax

(1)     Where a person becomes liable to a penalty under section 118 in respect of a tax return that the person is required to make under section 39 of LDTA, a penalty period—

(a)     begins with

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