Landfill Disposals Tax (Wales) Act 2017

66Penalty for failure to comply with other requirements relating to registrationE+W
This adran has no associated Nodiadau Esboniadol

(1)A person is liable to a penalty not exceeding £300 if the person fails to comply with a requirement imposed by any of the following provisions—

(a)section 35(2) (application to be registered);

(b)section 36(1) to (4) (notice of change or inaccuracy);

(c)section 37(1) or (2) (application for cancellation of registration).

(2)But a person is not liable to a penalty under this section in respect of a failure to make an application or give a notice within a limited period of time if the person does so within a further period of time allowed by WRA.

Commencement Information

I1S. 66 in force at 25.1.2018 by S.I. 2018/35, art. 2(t)