SCHEDULE 4 MINOR AND CONSEQUENTIAL AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016

9 In section 118 (penalty for failure to make tax return on or before filing date) (as amended by paragraph 39 of Schedule 23 to LTTA)—

(a) the existing provision becomes subsection (1);

(b) after that subsection insert—

“(2) But see section 118A for an exception to the rule above.”