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Landfill Disposals Tax (Wales) Act 2017

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Changes over time for: Section 69

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69Assessment of penalties under section 68E+W
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(1)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.

Commencement Information

I1S. 69 in force at 1.4.2018 by S.I. 2018/35, art. 3

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