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

44E+WIn 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

I1Sch. 23 para. 44 in force at 1.4.2018 by S.I. 2018/34, art. 3