http://www.legislation.gov.uk/anaw/2016/6/section/123/2018-04-01Tax 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 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> <Emphasis>Penalty for failure to pay tax</Emphasis>Suspension of penalty for failure to pay tax during currency of agreement for deferred payment123. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S. 123 omitted (1.4.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 43; S.I. 2018/34, art. 3Words 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. 23
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/123/2018-04-01</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/123/2018-04-01/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/123/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/123/2018-04-01/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/123/2018-04-01/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/anaw/2016/6/section/123/2018-04-01/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/anaw/2016/6/section/123/2018-04-01/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/anaw/2016/6/section/123/2018-04-01/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/anaw/2016/6/section/123/2018-04-01/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/anaw/2016/6/section/123/2018-04-01/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/anaw/2016/6/section/123/2018-04-01/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/hasVersion" href="http://www.legislation.gov.uk/anaw/2016/6/section/123/enacted" title="enacted" hreflang="en"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/anaw/2016/6/section/123/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/123" title="current" hreflang="en"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/anaw/2016/6/section/123/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/122A/2018-04-01" title="Provision; Section 122A"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/anaw/2016/6/section/122A/2018-04-01" title="Provision; Section 122A"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/anaw/2016/6/section/123A/2018-04-01" title="Provision; Section 123A"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/anaw/2016/6/section/123A/2018-04-01" title="Provision; Section 123A"/>
<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/2/2018-04-01" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/part/5/chapter/2" NumberOfProvisions="15" RestrictEndDate="2024-04-01" id="part-5-chapter-2" RestrictStartDate="2018-04-01" RestrictExtent="E+W">
<Number>CHAPTER 2</Number>
<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>
</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/part/5/chapter/2/crossheading/penalty-for-failure-to-pay-tax/2018-04-01" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/part/5/chapter/2/crossheading/penalty-for-failure-to-pay-tax" NumberOfProvisions="4" RestrictEndDate="2024-04-01" id="part-5-chapter-2-crossheading-penalty-for-failure-to-pay-tax" RestrictStartDate="2018-04-01" RestrictExtent="E+W">
<Title>
<Emphasis>Penalty for failure to pay tax</Emphasis>
</Title>
<P1group RestrictExtent="E+W" RestrictStartDate="2018-04-01">
<Title>Suspension of penalty for failure to pay tax during currency of agreement for deferred payment</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/123/2018-04-01" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/123" id="section-123">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-195b4ff53557e9ac118c127f1fe221bc"/>
123
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
</Pblock>
</Chapter>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="key-195b4ff53557e9ac118c127f1fe221bc" Type="F">
<Para>
<Text>
S. 123 omitted (1.4.2018) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/anaw/2017/1" id="c09d7wwv3-00005" Class="WelshNationalAssemblyAct" Year="2017" Number="1" Title="Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</Citation>
,
<CitationSubRef id="c09d7wwv3-00006" CitationRef="c09d7wwv3-00005" URI="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2" SectionRef="section-81-2">s. 81(2)</CitationSubRef>
<CitationSubRef id="c09d7wwv3-00007" CitationRef="c09d7wwv3-00005" URI="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3" SectionRef="section-81-3">(3)</CitationSubRef>
,
<CitationSubRef id="c09d7wwv3-00008" CitationRef="c09d7wwv3-00005" URI="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/43" SectionRef="schedule-23-paragraph-43" Operative="true">Sch. 23 para. 43</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/34" id="c09d7wwv3-00009" Class="WelshStatutoryInstrument" Year="2018" Number="34" Title="The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Commencement No. 2) Order 2018">S.I. 2018/34</Citation>
,
<CitationSubRef id="c09d7wwv3-00010" CitationRef="c09d7wwv3-00009" URI="http://www.legislation.gov.uk/id/wsi/2018/34/article/3" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-cbace0cc81c01ab9941fe34dcc2b8a2d" Type="F">
<Para>
<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>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>