# Landfill Disposals Tax (Wales) Act 2017, Paragraph 17


In section 182 (payment of penalties in the event of a review or appeal) (as amended by paragraph 64 of Schedule 23 to LTTA)—
(a) in subsection (2), for “section 154” substitute “ the normal penalty payment date ”;
(b) in subsection (4), in paragraph (a), for “section 154” substitute “ the normal penalty payment date ”;
(c) after subsection (6) insert—
“(7) In this section, the “normal penalty payment date” means the date by which a penalty must be paid under—
(a) section 154, or
(b) section 70 of LDTA.”

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Source: https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/17 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-4/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.