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Chapter 2 PENALTIES FOR FAILURE TO MAKE RETURNS OR PAY TAX OR AMOUNTS PAYABLE IN RESPECT OF TAX CREDITSF1

England and Wales

  1. Penalty for failure to make devolved tax return
  2. Penalty points and penalties for failures to make visitor levy returns
  3. Reduction in penalty for disclosure of information
  4. Penalty for failure to pay tax
  5. Penalty for failure to pay amount payable in respect of tax credit
  6. Penalties under Chapter 2: general

Annotations

Textual amendments

F1

Words in Pt. 5 Ch. 2 heading inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 23

Notes on the whole Act

Textual amendments

F1

Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21