# Landfill Disposals Tax (Wales) Act 2017, Section 69: Assessment of penalties under section 68


(1) Where a person becomes liable to a penalty under section 68, WRA must—
(a) assess the penalty, and
(b) issue a notice to the person of the penalty assessed.
(2) An assessment of a penalty under section 68 may be combined with an assessment to tax.
(3) An assessment of a penalty under section 68 must be made within the period of 12 months beginning with the day on which WRA first believed that the person was liable to the penalty.

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Source: https://www.legislation.gov.uk/anaw/2017/3/section/69 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-69
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.