PART 5 E+WPENALTIES

CHAPTER 2 E+WPENALTIES FOR FAILURE TO MAKE RETURNS OR PAY TAX [F1 OR AMOUNTS PAYABLE IN RESPECT OF TAX CREDITS]

Textual Amendments

F1 Words in Pt. 5 Ch. 2 heading inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 23

Penalty for failure to make tax return E+W

118 Penalty for failure to make tax return on or before filing date E+W

[F2 (1)] A person [F3 who is required to make a tax return] is liable to a penalty of £100 if the person fails to make a tax return on or before the filing date.

[F4 (2) But see section 118A for an exception to the rule above.]

Textual Amendments

F2 S. 118 renumbered as s. 118(1) (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 9(a); S.I. 2018/35, art. 3

F3 Words in s. 118 inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 39; S.I. 2018/34, art. 3

F4 S. 118(2) inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 9(b); S.I. 2018/35, art. 3

Commencement Information

I1 S. 118 in force at 1.4.2018 by S.I. 2018/33, art. 3