119Penalty for failure to make tax return within 6 months from filing dateE+W
This section has no associated Explanatory Notes
(1)A person [F1who is required to make a tax return] is liable to a penalty if the person's failure to make a tax return continues after the end of the period of 6 months beginning with the day after the filing date.
(2)The penalty is the greater of—
(a)5% of the amount of the devolved tax to which the person would have been liable if the tax return had been made, and
(b)£300.
Textual Amendments
F1Words in s. 119(1) 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. 40; S.I. 2018/34, art. 3
Commencement Information
I1S. 119 in force at 1.4.2018 by S.I. 2018/33, art. 3