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Landfill Disposals Tax (Wales) Act 2017

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Changes over time for: Section 75

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There are currently no known outstanding effects for the Landfill Disposals Tax (Wales) Act 2017, Section 75. Help about Changes to Legislation

75Penalty for failure to pay tax on timeE+W

This section has no associated Explanatory Notes

In section 122 of TCMA (penalty for failure to pay tax on time) (substituted by paragraph 42 of Schedule 23 to LTTA), for subsection (2) substitute—

(2)The penalty—

(a)in respect of an amount of land transaction tax, is 5% of the amount of unpaid tax;

(b)in respect of an amount of landfill disposals tax, is 1% of the amount of unpaid tax.

Commencement Information

I1S. 75 in force at 1.4.2018 by S.I. 2018/35, art. 3

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