Landfill Disposals Tax (Wales) Act 2017 (anaw3)

PART 5 E+W SUPPLEMENTARY PROVISION

Valid from 25/01/2018

CHAPTER 4 E+W PENALTIES UNDER THIS ACT

Penalties relating to registration E+W

Valid from 01/04/2018

64 Penalties for carrying out taxable operations without being registered E+W

(1) A person who carries out taxable operations in breach of section 35(1) (duty to be registered) is liable to a penalty of £300.

(2) If a person continues to carry out taxable operations in breach of section 35(1) after the end of the initial penalty period, the person is liable to a further penalty or penalties not exceeding £60 for each day on which the person continues to do so.

(3) The initial penalty period is the period of 10 days beginning with the day on which a notice of the penalty under subsection (1) is issued to the person.

(4) In calculating the initial penalty period, no account is to be taken of any day on which a decision relating to the penalty under subsection (1) is the subject of—

(a) a review for which a notice of the conclusions has not yet been issued, or

(b) an appeal which has not yet been finally determined or withdrawn.