139 Reduction in penalty under Chapter 3 for disclosure

Penalties under Chapter 3: general

139  Reduction in penalty under Chapter 3 for disclosure

(1)     WRA may reduce a penalty payable under this Chapter where a person makes a qualifying disclosure.

(2)     A “qualifying disclosure” means disclosure of—

(a)     an inaccuracy which is relevant to a person's liability to a devolved tax,

(b)     a supply of false information, or withholding of information, which is relevant to a person's liability to a devolved tax, . . .

(c)

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