SCHEDULE 23AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016
I148
In section 130 (amount of penalty for inaccuracy in document given to WRA)—
a
in subsection (1), after ““for a deliberate inaccuracy is”” insert “
an amount not exceeding
”
, and
b
in subsection (2), after ““for a careless inaccuracy is”” insert “
an amount not exceeding
”
.