{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-120",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-120.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/120",
  "kind": "section",
  "number": "120",
  "heading": "Penalty for failure to make devolved tax return within 12 months from filing date",
  "text": "(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 12 months beginning with the day after the filing date.\n(2) Where, by failing to make the devolved tax return, the person deliberately withholds information which would enable or assist WRA to assess the person's liability to a devolved tax, the penalty is —\n(a) £300, or\n(b) a greater amount, not exceeding 95% of the amount of devolved tax to which the person would have been liable if the tax return had been made.\n(3) In any case not falling within subsection (2), the penalty is the greater of—\n(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\n(b) £300.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 120(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. 41(a); S.I. 2018/34, art. 3"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 120(1) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 41(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in s. 120(2) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 41(c)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 120(2) substituted (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. 41(b); S.I. 2018/34, art. 3"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in s. 120 heading inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 41(a)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 120 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/120",
    "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."
}