{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-118",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-118.json",
  "legislation": "anaw/2016/6",
  "legislation_title": "Tax Collection and Management (Wales) Act 2016",
  "legislation_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016",
  "path": "section/118",
  "kind": "section",
  "number": "118",
  "heading": "Penalty for failure to make devolved tax return on or before filing date",
  "text": "(1) A person who is required to make a devolved tax return is liable to a penalty of £100 if the person fails to make a devolved tax return on or before the filing date.\n(2) But see section 118A for an exception to the rule above.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 118 renumbered as s. 118(1) (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 9(a); S.I. 2018/35, art. 3"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 118 inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 39; S.I. 2018/34, art. 3"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in s. 118(1) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 39(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 118(2) inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 9(b); S.I. 2018/35, art. 3"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in s. 118 heading inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 39(a)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 118 in force at 1.4.2018 by S.I. 2018/33, art. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2016/6/section/118",
    "retrieved_at": "2026-10-29T20:18:13.778220+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."
}