SCHEDULE 23AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016
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In section 120 (penalty for failure to make tax return within 12 months from filing date)—
(a)
in subsection (1), after ““A person”” insert “
who is required to make a tax return
”
, and
(b)
in subsection (2), for the words from ““the greater of”” to the end substitute
“—
(a)
£300, or
(b)
a greater amount, not exceeding 95% of the amount of devolved tax to which the person would have been liable if the tax return had been made.”