# Landfill Disposals Tax (Wales) Act 2017, Section 64: Penalties for carrying out taxable operations without being registered


(1) A person who carries out taxable operations in breach of section 35(1) (duty to be registered) is liable to a penalty of £300.
(2) If a person continues to carry out taxable operations in breach of section 35(1) after the end of the initial penalty period, the person is liable to a further penalty or penalties not exceeding £60 for each day on which the person continues to do so.
(3) The initial penalty period is the period of 10 days beginning with the day on which a notice of the penalty under subsection (1) is issued to the person.
(4) In calculating the initial penalty period, no account is to be taken of any day on which a decision relating to the penalty under subsection (1) is the subject of—
(a) a review for which a notice of the conclusions has not yet been issued, or
(b) an appeal which has not yet been finally determined or withdrawn.

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Source: https://www.legislation.gov.uk/anaw/2017/3/section/64 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-64
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.