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Tax Collection and Management (Wales) Act 2016
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143Penalty for failure to keep and preserve records
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(1)A person who fails to comply with section 38 or 69 is liable to a penalty not exceeding £3,000.
(2)But no penalty is incurred if WRA is satisfied that any facts that it reasonably requires to be proved, and which would have been proved by the records, are proved by other documentary evidence provided to it.
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