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Changes over time for: CHAPTER 1
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 01/04/2018.
Changes to legislation:
There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, CHAPTER 1.
Changes to Legislation
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CHAPTER 1E+WOVERVIEW
117Overview of PartE+W
(1)This Part makes provision about penalties relating to devolved taxes, including—
(a)penalties relating to failures to make tax returns or to pay devolved tax [or amounts payable in respect of tax credits],
(b)penalties relating to inaccuracies,
(c)penalties relating to record-keeping and reimbursement arrangements, and
(d)penalties relating to investigations.
(2)It includes provision about—
(a)the circumstances which liability to those penalties arises,
(b)the amounts of those penalties,
(c)the circumstances in which liability to those penalties may be suspended or the amounts of those penalties may be reduced,
(d)the assessment of those penalties, and
(e)the payment of those penalties.
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