# Tax Collection and Management (Wales) Act 2016, Section 130: Amount of penalty for inaccuracy in document given to WRA

Extent: E+W

(1) The penalty for a deliberate inaccuracy is an amount not exceeding 100% of the potential lost revenue.
(2) The penalty for a careless inaccuracy is an amount not exceeding 30% of the potential lost revenue.

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/130 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-130
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.