S. 69 in force at 1.4.2018 by S.I. 2018/35, art. 3

http://www.legislation.gov.uk/anaw/2017/3/section/69Landfill Disposals Tax (Wales) Act 2017An Act of the National Assembly for Wales to make provision about the taxation of disposals of material as waste by way of landfill; and for connected purposes.texttext/xmlenStatute Law Database2022-12-21Expert Participation2022-09-09PART 5SUPPLEMENTARY PROVISIONCHAPTER 4PENALTIES UNDER THIS ACTPenalties relating to non-disposal areas
69Assessment of penalties under section 681

Where a person becomes liable to a penalty under section 68, WRA must—

a

assess the penalty, and

b

issue a notice to the person of the penalty assessed.

2

An assessment of a penalty under section 68 may be combined with an assessment to tax.

3

An assessment of a penalty under section 68 must be made within the period of 12 months beginning with the day on which WRA first believed that the person was liable to the penalty.

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<ref href="http://www.legislation.gov.uk/id/anaw/2017/3/section/69">S. 69</ref>
in force at 1.4.2018 by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/35">S.I. 2018/35</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/35/article/3">art. 3</ref>
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69
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<heading>Assessment of penalties under section 68</heading>
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<p>Where a person becomes liable to a penalty under section 68, WRA must—</p>
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