http://www.legislation.gov.uk/anaw/2016/6/chapter/2/crossheading/penalty-for-failure-to-pay-amount-payable-in-respect-of-tax-creditTax Collection and Management (Wales) Act 2016An Act of the National Assembly for Wales to establish the Welsh Revenue Authority; to make provision about the collection and management of devolved taxes; and for connected purposes.texttext/xmlenStatute Law Database2024-08-13Expert Participation2024-07-12 PART 5PENALTIESCHAPTER 2PENALTIES FOR FAILURE TO MAKE RETURNS OR PAY TAX <Addition ChangeId="key-cbace0cc81c01ab9941fe34dcc2b8a2d-1529419715171" CommentaryRef="key-cbace0cc81c01ab9941fe34dcc2b8a2d">OR AMOUNTS PAYABLE IN RESPECT OF TAX CREDITS</Addition> <Addition ChangeId="key-6f6e0e11176d333fc22698532a741e64-1529421123036" CommentaryRef="key-6f6e0e11176d333fc22698532a741e64">Penalty for failure to pay amount payable in respect of tax credit</Addition><Addition ChangeId="key-6f6e0e11176d333fc22698532a741e64-1529421123036" CommentaryRef="key-6f6e0e11176d333fc22698532a741e64">Penalty for failure to pay amount payable in respect of tax credit on time</Addition>123A1This section applies where a person is required to pay an amount as a result of a WRA assessment made under section 55A.2The person is liable to a penalty if he or she fails to pay the amount on or before the penalty date.3The penalty date is the day falling 30 days after the day by which the amount was required to be paid.4The penalty is 5% of the amount payable as a result of the WRA assessment.Words 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. 23S. 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
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<Strong>PART 5</Strong>
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<Title>PENALTIES</Title>
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<Title>
PENALTIES FOR FAILURE TO MAKE RETURNS OR PAY TAX
<Addition ChangeId="key-cbace0cc81c01ab9941fe34dcc2b8a2d-1529419715171" CommentaryRef="key-cbace0cc81c01ab9941fe34dcc2b8a2d">OR AMOUNTS PAYABLE IN RESPECT OF TAX CREDITS</Addition>
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<Addition ChangeId="key-6f6e0e11176d333fc22698532a741e64-1529421123036" CommentaryRef="key-6f6e0e11176d333fc22698532a741e64">This section applies where a person is required to pay an amount as a result of a WRA assessment made under section 55A.</Addition>
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<Addition ChangeId="key-6f6e0e11176d333fc22698532a741e64-1529421123036" CommentaryRef="key-6f6e0e11176d333fc22698532a741e64">The person is liable to a penalty if he or she fails to pay the amount on or before the penalty date.</Addition>
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<Text>
Words in Pt. 5 Ch. 2 heading inserted (1.4.2018) by
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/101" id="c0843ksy3-00278" Class="WelshStatutoryInstrument" Year="2018" Number="101" Title="The Landfill Disposals Tax (Administration) (Wales) Regulations 2018">The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)</Citation>
,
<CitationSubRef id="c0843ksy3-00279" CitationRef="c0843ksy3-00278" URI="http://www.legislation.gov.uk/id/wsi/2018/101/regulation/1/2" SectionRef="regulation-1-2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef id="c0843ksy3-00280" CitationRef="c0843ksy3-00278" URI="http://www.legislation.gov.uk/id/wsi/2018/101/schedule/paragraph/23" SectionRef="schedule-paragraph-23" Operative="true">Sch. para. 23</CitationSubRef>
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<CitationSubRef id="c0850dcp3-00128" SectionRef="section-123A" URI="http://www.legislation.gov.uk/id/anaw/2016/6/section/123A">S. 123A</CitationSubRef>
and cross-heading inserted (1.4.2018) by
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/101" id="c0850dcp3-00129" Class="WelshStatutoryInstrument" Year="2018" Number="101" Title="The Landfill Disposals Tax (Administration) (Wales) Regulations 2018">The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)</Citation>
,
<CitationSubRef id="c0850dcp3-00130" CitationRef="c0850dcp3-00129" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/wsi/2018/101/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef id="c0850dcp3-00131" CitationRef="c0850dcp3-00129" SectionRef="schedule-paragraph-25" URI="http://www.legislation.gov.uk/id/wsi/2018/101/schedule/paragraph/25" Operative="true">Sch. para. 25</CitationSubRef>
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