129 Penalty for inaccuracy in document given to WRA

Section 129 Penalty for inaccuracy in document given to WRA

Tax Collection and Management (Wales) Act 2016 (2016 anaw 6) | Legislation

Chapter 3Penalties for Inaccuracies

Penalties for inaccuracies in documents

129  Penalty for inaccuracy in document given to WRA

(1)     A person is liable to a penalty where—

(a)     the person gives WRA a document, and

(b)     conditions 1 and 2 are satisfied.

(2)     Condition 1 is that

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