Tax Collection and Management (Wales) Act 2016 (anaw6)

PART 5 E+W PENALTIES

Valid from 01/04/2018

CHAPTER 3 E+W PENALTIES FOR INACCURACIES

Penalties for inaccuracies in documents E+W

130 Amount of penalty for inaccuracy in document given to WRA E+W

(1) The penalty for a deliberate inaccuracy is 100% of the potential lost revenue.

(2) The penalty for a careless inaccuracy is 30% of the potential lost revenue.