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Section 119 Penalty for failure to make tax devolved return within 6 months from filing dateF3I1

England and Wales

(1)

A person F1who is required to make a F2devolved tax return is liable to a penalty if the person's failure to make a devolved tax return continues after the end of the period of 6 months beginning with the day after the filing date.

(2)

The penalty is the greater of—

(a)

5% of the amount of the devolved tax to which the person would have been liable if the tax return had been made, and

(b)

£300.

Annotations

Textual amendments

F1

Words in s. 119(1) 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. 40; S.I. 2018/34, art. 3

F2

Word in s. 119(1) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 40(b)

F3

Word in s. 119 heading inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 40(a)

Commencement

I1

S. 119 in force at 1.4.2018 by S.I. 2018/33, art. 3

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

Notes on Chapter 2

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 Penalty for failure to make devolved tax return

Textual amendments

F1

Word in s. 118 cross-heading inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 38