Search Legislation

Tax Collection and Management (Wales) Act 2016

Changes over time for: Cross Heading: Further penalties for continuing failure to comply or obstruction

 Help about opening options

Changes to legislation:

There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, Cross Heading: Further penalties for continuing failure to comply or obstruction. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

Further penalties for continuing failure to comply or obstructionE+W

150Increased daily default penalty for failure to comply with information noticeE+W

(1)This section applies if—

(a)a penalty under section 147 is assessed under section 153 in respect of a person's failure to comply with an unidentified third party notice,

(b)the failure continues for more than 30 days beginning with the day on which notice of the penalty was issued, and

(c)the person has been told that an application may be made under this section for an increased daily penalty to be imposed.

(2)WRA may make an application to the tribunal for an increased daily penalty to be imposed on the person.

(3)But WRA may not make such an application if a decision relating to a penalty under section 146 or 147 in respect of the failure is the subject of—

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

(b)an appeal which has not yet been finally determined or withdrawn.

(4)If the tribunal decides that an increased daily penalty should be imposed, then for each applicable day on which the failure continues—

(a)the person is not liable to a penalty under section 147 for the failure, and

(b)the person is liable instead to a penalty under this section of an amount determined by the tribunal.

(5)The tribunal may not determine an amount exceeding £1,000 for each applicable day.

(6)In determining the amount the tribunal must have regard to—

(a)the likely cost to the person of complying with the notice,

(b)any benefits to the person of not complying with it, and

(c)any benefits to anyone else resulting from the person's non-compliance.

(7)If a person becomes liable to a penalty under this section, WRA must issue to the person notice of that fact.

(8)The notice must state the first day on which the increased penalty is to apply.

(9)That day and any subsequent day on which the failure continues is an “applicable day” for the purposes of this section and section 153(4).

Commencement Information

I1S. 150 in force at 25.1.2018 by S.I. 2018/33, art. 2(d)

151Tax-related penalty for failure to comply with information notice or obstructionE+W

(1)This section applies where—

(a)a person becomes liable to a penalty under section 146,

(b)the failure or obstruction continues after the day on which a penalty notice is issued under section 153(1)(b) in respect of the penalty,

(c)WRA has reason to believe that, as a result of the failure or obstruction,

[F1(i)]the amount of devolved tax that the person has paid, or is likely to pay, [F2or

(ii)the amount that the person has paid, or is likely to pay in respect of a tax credit,]

is significantly less than it would otherwise have been,

(d)before the end of the period of 12 months beginning with the relevant date, WRA makes an application to the Upper Tribunal for an additional penalty to be imposed on the person (see subsection (6)) and gives notice of the application to the person, and

(e)the Upper Tribunal decides that it is appropriate for an additional penalty to be imposed.

(2)The person is liable to a penalty of an amount determined by the Upper Tribunal.

(3)In determining the amount, the Upper Tribunal must have regard to

[F3(i)]the amount of devolved tax [F4or

(ii)the amount in respect of a tax credit,]

which has not been, or is not likely to be, paid by the person.

(4)Any penalty under this section is in addition to the penalty or penalties under section 146 or 147.

(5)In subsection (1)(d), the “relevant date” means—

(a)in a case involving an information notice against which a person may appeal, the latest of—

(i)the day on which the person became liable to the penalty under section 146,

(ii)if no appeal against the information notice is made, the end of the period in which such an appeal could have been made, and

(iii)if such an appeal is made, the day on which the appeal is finally determined or withdrawn, and

(b)in any other case, the day on which the person became liable to the penalty under section 146.

(6)WRA may not make an application of the kind mentioned in subsection (1)(d) if a decision relating to a penalty under section 146, 147 or 150 in respect of the failure or obstruction is the subject of—

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

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

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open The Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act without Schedules as a PDF

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area. The revised version is currently only available in English.

Original (As Enacted or Made) - English: The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the Welsh Government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the Welsh Parliament.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources