Tax Collection and Management (Wales) Act 2016

Yn ddilys o 25/01/2018

CHAPTER 7E+WSUPPLEMENTARY

155Double jeopardyE+W

A person is not liable to a penalty under this Act in respect of anything if the person has been convicted of an offence in relation to it.

Yn ddilys o 01/04/2018

156Power to make regulations about penaltiesE+W

(1)The Welsh Ministers may by regulations make provision (or further provision) about—

(a)the amounts of penalties under this Part;

(b)the procedure for assessing penalties under this Part.

(2)Regulations under this section may modify any enactment (including this Act).

(3)Regulations under this section may not apply—

(a)to a failure beginning before the day on which the regulations come into force, or

(b)to an inaccuracy in any information or document provided to WRA before that day.