Section 122A Further penalties for continuing failure to pay devolved taxF1

England and Wales

(1)

This section applies where a person is liable to a penalty under section 122 F2or 122ZA in respect of a failure to pay an amount of devolved tax on or before the penalty date for that amount.

(2)

If any of the amount remains unpaid after the end of the period of 6 months beginning with the day falling 30 days before the penalty date, the person is liable to a further penalty.

(3)

The further penalty is 5% of the amount that remains unpaid.

(4)

If any of the amount remains unpaid after the end of the period of 12 months beginning with the day falling 30 days before the penalty date, the person is liable to a second further penalty.

(5)

The second further penalty is 5% of the amount that remains unpaid.