145Assessment of penalties under section 143E+W
(1)Where a person becomes liable to a penalty under section 143, WRA must—
(a)assess the penalty, and
(b)issue notice to the person of the penalty assessed.
(2)An assessment of a penalty under section 143 must be made within the period of 12 months beginning with the day on which WRA first believed the person to have failed to comply with section 38 [F1, 38A] or 69.
Textual Amendments
F1Word in s. 145(2) 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. 55; S.I. 2018/34, art. 3
Modifications etc. (not altering text)
C1Ss. 143-145 applied (1.4.2018) by The Tax Collection and Management (Reimbursement Arrangements) (Wales) Regulations 2018 (S.I. 2018/88), regs. 1(2), 8(1)
Commencement Information
I1S. 145 in force at 1.4.2018 by S.I. 2018/33, art. 3