Tax Collection and Management (Wales) Act 2016

148Effect of extension of time limit for complianceE+W
This section has no associated Explanatory Notes

Liability to a penalty under section 146 or 147 does not arise in respect of a failure by a person to do anything required to be done within a limited period of time if the person did it within such further time (if any) as WRA may have allowed.

Commencement Information

I1S. 148 in force at 25.1.2018 by S.I. 2018/33, art. 2(d)