# The Landfill Disposals Tax (Administration) (Wales) Regulations 2018, Regulation 10: Supplementary provision about penalties


(1) A person is not liable to a penalty under regulation 8 in respect of anything if the person has been convicted of an offence in relation to it.
(2) If a person liable to a penalty under regulation 8 has died, any penalty that could have been assessed on the person may be assessed on the person’s personal representatives.
(3) A penalty assessed in accordance with paragraph (2) is to be paid out of the person’s estate.

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Source: https://www.legislation.gov.uk/wsi/2018/101/regulation/10 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.