{
  "url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-75",
  "json_url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-75.json",
  "legislation": "anaw/2017/3",
  "legislation_title": "Landfill Disposals Tax (Wales) Act 2017",
  "legislation_url": "https://openlegislation.uk/landfill-disposals-tax-wales-act-2017",
  "path": "section/75",
  "kind": "section",
  "number": "75",
  "heading": "Penalty for failure to pay tax on time",
  "text": "In section 122 of TCMA (penalty for failure to pay tax on time) (substituted by paragraph 42 of Schedule 23 to LTTA), for subsection (2) substitute—\n“(2) The penalty—\n(a) in respect of an amount of land transaction tax, is 5% of the amount of unpaid tax;\n(b) in respect of an amount of landfill disposals tax, is 1% of the amount of unpaid tax.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 75 in force at 1.4.2018 by S.I. 2018/35, art. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2017/3/section/75",
    "retrieved_at": "2026-10-29T20:18:10.741996+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}