# Landfill Disposals Tax (Wales) Act 2017, Section 66: Penalty for failure to comply with other requirements relating to registration


(1) A person is liable to a penalty not exceeding £300 if the person fails to comply with a requirement imposed by any of the following provisions—
(a) section 35(2) (application to be registered);
(b) section 36(1) to (4) (notice of change or inaccuracy);
(c) section 37(1) or (2) (application for cancellation of registration).
(2) But a person is not liable to a penalty under this section in respect of a failure to make an application or give a notice within a limited period of time if the person does so within a further period of time allowed by WRA.

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Source: https://www.legislation.gov.uk/anaw/2017/3/section/66 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-66
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.