# The Landfill Disposals Tax (Administration) (Wales) Regulations 2018, Paragraph 31


In section 133 of TCMA (penalty for failure to notify under-assessment or under-determination), after subsection (1) insert—
“(1A) A person is also liable to a penalty where—
(a) a WRA assessment under section 55A understates the amount that the person is required to pay to WRA, and
(b) the person has failed to take reasonable steps to notify WRA, within the period of 30 days beginning with the day on which the notice of assessment is issued, that it is an under-assessment.”

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Source: https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/31 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018/schedule/paragraph-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.