# Tax Collection and Management (Wales) Act 2016, Section 118: Penalty for failure to make devolved tax return on or before filing date

Extent: E+W

(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.
(2) But see section 118A for an exception to the rule above.

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/118 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-118
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.