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 ”.