SCHEDULE 23 E+W AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016

44 E+W In section 125 (special reduction in penalty), after subsection (2) insert—

“(2A) But “"special circumstances”” may include the fact that WRA has agreed that a person may pay an amount of devolved tax in instalments over an agreed period.”

Commencement Information

I1 Sch. 23 para. 44 in force at 1.4.2018 by S.I. 2018/34, art. 3