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Tax Collection and Management (Wales) Act 2016

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This is the original version (as it was originally enacted).

152Penalty for inaccurate information or documents
This section has no associated Explanatory Notes

(1)This section applies if—

(a)a person provides inaccurate information, or produces a document that contains an inaccuracy, in complying with an information notice other than a debtor contact notice, and

(b)condition 1, 2 or 3 is met.

(2)Condition 1 is that the inaccuracy is—

(a)deliberate, or

(b)due to a failure by the person to take reasonable care.

(3)Condition 2 is that the person knows of the inaccuracy at the time the information is provided or the document is produced but does not inform WRA at that time.

(4)Condition 3 is that the person—

(a)discovers the inaccuracy some time later, and

(b)fails to take reasonable steps to inform WRA.

(5)The person is liable to a penalty not exceeding £3,000.

(6)Where the information or document contains more than one inaccuracy in respect of which condition 1, 2 or 3 is met, a penalty is payable for each such inaccuracy.

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