Explanatory Notes

Tax Collection and Management (Wales) Act 2016

6

25 April 2016

Commentary on Sections

Part 5 - Penalties

Section 154 – Payment of penalties

184.A penalty under Part 5 must be paid within 30 days of WRA issuing the penalty notice to the person, unless there is a review or appeal in which case section 182 applies, although only in relation to any disputed amount of penalty.