# Landfill Disposals Tax (Wales) Act 2017, Paragraph 9


In section 118 (penalty for failure to make tax return on or before filing date) (as amended by paragraph 39 of Schedule 23 to LTTA)—
(a) the existing provision becomes subsection (1);
(b) after that subsection insert—
“(2) But see section 118A for an exception to the rule above.”

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Source: https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/9 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-4/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.