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Tax Collection and Management (Wales) Act 2016

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Changes over time for: Section 130

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There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, Section 130. Help about Changes to Legislation

130Amount of penalty for inaccuracy in document given to WRAE+W
This section has no associated Explanatory Notes

(1)The penalty for a deliberate inaccuracy is [F1an amount not exceeding] 100% of the potential lost revenue.

(2)The penalty for a careless inaccuracy is [F2an amount not exceeding] 30% of the potential lost revenue.

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