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Landfill Disposals Tax (Wales) Act 2017

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Changes over time for: Section 69

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There are currently no known outstanding effects for the Landfill Disposals Tax (Wales) Act 2017, Section 69. Help about Changes to Legislation

69Assessment of penalties under section 68E+W
This section has no associated Explanatory Notes

(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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