http://www.legislation.gov.uk/anaw/2016/6/section/117/2018-04-01Tax 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 Participation2018-04-01 PART 5PENALTIESCHAPTER 1OVERVIEWOverview of Part1171This Part makes provision about penalties relating to devolved taxes, including—apenalties relating to failures to make tax returns or to pay devolved tax or amounts payable in respect of tax credits,bpenalties relating to inaccuracies,cpenalties relating to record-keeping and reimbursement arrangements, anddpenalties relating to investigations.2It includes provision about—athe circumstances which liability to those penalties arises,bthe amounts of those penalties,cthe circumstances in which liability to those penalties may be suspended or the amounts of those penalties may be reduced,dthe assessment of those penalties, andethe payment of those penalties.Words in s. 117(1)(a) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 22
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/2018-04-01" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6" NumberOfProvisions="234" RestrictEndDate="2020-12-31" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictStartDate="2018-04-01" RestrictExtent="E+W">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/anaw/2016/6/section/117/2018-04-01</dc:identifier>
<dc:title>Tax Collection and Management (Wales) Act 2016</dc:title>
<dc:description>An 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.</dc:description>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-08-13</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2018-04-01</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/anaw/2016/6/section/117/2018-04-01/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/anaw/2016/6/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/notes" href="http://www.legislation.gov.uk/id/anaw/2016/6/section/117/notes" title="Explanatory Notes"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/notes/toc" href="http://www.legislation.gov.uk/anaw/2016/6/notes/contents" title="Explanatory Notes Table of Contents"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/anaw/2016/6/2018-04-01" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/anaw/2016/6/introduction/2018-04-01" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/anaw/2016/6/body/2018-04-01" title="body"/>
<atom:link rel="alternate" hreflang="cy" href="http://www.legislation.gov.uk/anaw/2016/6/section/117/2018-04-01/welsh"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="cy" href="http://www.legislation.gov.uk/anaw/2016/6/contents/2018-04-01/welsh" title="Table of Contents"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/anaw/2016/6/section/117/2018-04-01/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/anaw/2016/6/section/117/2018-04-01/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/anaw/2016/6/section/117/2018-04-01/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/anaw/2016/6/section/117/2018-04-01/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/anaw/2016/6/section/117/2018-04-01/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/anaw/2016/6/section/117/2018-04-01/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/anaw/2016/6/section/117/2018-04-01/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/anaw/2016/6/contents/2018-04-01" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/anaw/2016/6/section/117/2016-04-26" title="2016-04-26" hreflang="en"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/anaw/2016/6/section/117/enacted" title="enacted" hreflang="en"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/anaw/2016/6/section/117/enacted/welsh" title="enacted" hreflang="cy"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/anaw/2016/6/section/117/2016-04-26" title="2016-04-26" hreflang="en"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/anaw/2016/6/section/117" title="current" hreflang="en"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/anaw/2016/6/section/117/2016-04-26/welsh" title="2016-04-26" hreflang="cy"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/anaw/2016/6/section/117/welsh" title="current" hreflang="cy"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/anaw/2016/6/2018-04-01" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/anaw/2016/6/section/116/2018-04-01" title="Provision; Section 116"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/anaw/2016/6/section/116/2018-04-01" title="Provision; Section 116"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/anaw/2016/6/section/118/2018-04-01" title="Provision; Section 118"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/anaw/2016/6/section/118/2018-04-01" title="Provision; Section 118"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="WelshNationalAssemblyAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="2016"/>
<ukm:Number Value="6"/>
<ukm:EnactmentDate Date="2016-04-25"/>
<ukm:ISBN Value="9780348112993"/>
</ukm:PrimaryMetadata>
<ukm:Notes>
<ukm:Note IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/notes"/>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/anaw/2016/6/pdfs/anawen_20160006_we.pdf" Date="2016-04-28" Title="Explanatory Note" Size="2008415" Language="Welsh"/>
<ukm:Alternative URI="http://www.legislation.gov.uk/anaw/2016/6/pdfs/anawen_20160006_mi.pdf" Date="2016-04-28" Title="Explanatory Note" Size="7453078" Language="Mixed"/>
<ukm:Alternative URI="http://www.legislation.gov.uk/anaw/2016/6/pdfs/anawen_20160006_en.pdf" Date="2016-04-28" Title="Explanatory Note" Size="1965172"/>
</ukm:Alternatives>
</ukm:Notes>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/anaw/2016/6/pdfs/anaw_20160006_we.pdf" Date="2016-04-27" Size="980331" Language="Welsh"/>
<ukm:Alternative URI="http://www.legislation.gov.uk/anaw/2016/6/pdfs/anaw_20160006_mi.pdf" Date="2016-04-27" Size="3537786" Language="Mixed"/>
<ukm:Alternative URI="http://www.legislation.gov.uk/anaw/2016/6/pdfs/anaw_20160006_en.pdf" Date="2016-04-27" Size="1004554"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="234"/>
<ukm:BodyParagraphs Value="234"/>
<ukm:ScheduleParagraphs Value="0"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</ukm:Metadata>
<Primary>
<Body DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/body/2018-04-01" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/body" NumberOfProvisions="234" RestrictStartDate="2018-04-01" RestrictExtent="E+W">
<Part DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/part/5/2018-04-01" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/part/5" NumberOfProvisions="45" RestrictEndDate="2024-04-01" id="part-5" RestrictStartDate="2018-04-01" RestrictExtent="E+W">
<Number>
<Strong>PART 5</Strong>
</Number>
<Title>PENALTIES</Title>
<Chapter DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/part/5/chapter/1/2018-04-01" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/part/5/chapter/1" NumberOfProvisions="1" id="part-5-chapter-1" RestrictStartDate="2018-04-01">
<Number>CHAPTER 1</Number>
<Title>OVERVIEW</Title>
<P1group RestrictExtent="E+W" RestrictStartDate="2018-04-01">
<Title>Overview of Part</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/117/2018-04-01" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/117" id="section-117">
<Pnumber PuncAfter="">117</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/117/1/2018-04-01" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/117/1" id="section-117-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>This Part makes provision about penalties relating to devolved taxes, including—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/117/1/a/2018-04-01" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/117/1/a" id="section-117-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
penalties relating to failures to make tax returns or to pay devolved tax
<Addition ChangeId="key-a83f4ce7e9925557ca14ccbd213379ea-1529493402747" CommentaryRef="key-a83f4ce7e9925557ca14ccbd213379ea">or amounts payable in respect of tax credits</Addition>
,
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/117/1/b/2018-04-01" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/117/1/b" id="section-117-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>penalties relating to inaccuracies,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/117/1/c/2018-04-01" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/117/1/c" id="section-117-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>penalties relating to record-keeping and reimbursement arrangements, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/117/1/d/2018-04-01" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/117/1/d" id="section-117-1-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>penalties relating to investigations.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/117/2/2018-04-01" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/117/2" id="section-117-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>It includes provision about—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/117/2/a/2018-04-01" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/117/2/a" id="section-117-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the circumstances which liability to those penalties arises,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/117/2/b/2018-04-01" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/117/2/b" id="section-117-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the amounts of those penalties,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/117/2/c/2018-04-01" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/117/2/c" id="section-117-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>the circumstances in which liability to those penalties may be suspended or the amounts of those penalties may be reduced,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/117/2/d/2018-04-01" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/117/2/d" id="section-117-2-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>the assessment of those penalties, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/117/2/e/2018-04-01" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/117/2/e" id="section-117-2-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>the payment of those penalties.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Chapter>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="key-a83f4ce7e9925557ca14ccbd213379ea" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c09c2tei3-00006" SectionRef="section-117-1-a" URI="http://www.legislation.gov.uk/id/anaw/2016/6/section/117/1/a">s. 117(1)(a)</CitationSubRef>
inserted (1.4.2018) by
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/101" id="c09c2tei3-00007" 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="c09c2tei3-00008" CitationRef="c09c2tei3-00007" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/wsi/2018/101/regulation/1/2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef id="c09c2tei3-00009" CitationRef="c09c2tei3-00007" SectionRef="schedule-paragraph-22" URI="http://www.legislation.gov.uk/id/wsi/2018/101/schedule/paragraph/22" Operative="true">Sch. para. 22</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>