{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-132",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-132.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/132",
  "kind": "section",
  "number": "132",
  "heading": "Penalty for deliberate inaccuracy in document given to WRA by another person",
  "text": "(1) A person (referred to in this section as “person A”) is liable to a penalty where—\n(a) another person gives WRA a document,\n(b) the document contains a relevant inaccuracy, and\n(c) the inaccuracy was attributable—\n(i) to person A deliberately supplying false information to the other person (whether directly or indirectly), or\n(ii) to person A deliberately withholding information from the other person,\nwith the intention of the document containing the inaccuracy.\n(2) A “relevant inaccuracy” is an inaccuracy which amounts to, or leads to—\n(a) an understatement of a liability to a WRA-collected tax,\n(b) a false or inflated statement of a loss relating to a WRA-collected tax, ...\n(c) a false or inflated claim to repayment of WRA-collected tax , or\n(d) a false or inflated claim for a tax credit.\n(3) Person A is liable to a penalty under this section in respect of an inaccuracy whether or not the other person is liable to a penalty under section 129 in respect of the same inaccuracy.\n(4) The penalty payable under this section is an amount not exceeding 100% of the potential lost revenue.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 132(2) omitted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 30(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 132(2)(d) and word inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 30(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 132(4) 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. 49; S.I. 2018/34, art. 3"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 132 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/132",
    "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."
}