# Tax Collection and Management (Wales) Act 2016, Section 119: Penalty for failure to make tax devolved return within 6 months from filing date

Extent: E+W

(1) A person who is required to make a devolved 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.

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/119 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-119
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.