PART 5PENALTIES
CHAPTER 2PENALTIES FOR FAILURE TO MAKE RETURNS OR PAY TAX F1OR AMOUNTS PAYABLE IN RESPECT OF TAX CREDITS
Annotations:
Amendments (Textual)
Penalty for failure to pay tax
F2123Suspension of penalty for failure to pay tax during currency of agreement for deferred payment
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Words in Pt. 5 Ch. 2 heading inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 23