# Tax Collection and Management (Wales) Act 2016, Section 132: Penalty for deliberate inaccuracy in document given to WRA by another person

Extent: E+W

(1) A person (referred to in this section as “person A”) is liable to a penalty where—
(a) another person gives WRA a document,
(b) the document contains a relevant inaccuracy, and
(c) the inaccuracy was attributable—
(i) to person A deliberately supplying false information to the other person (whether directly or indirectly), or
(ii) to person A deliberately withholding information from the other person,
with the intention of the document containing the inaccuracy.
(2) A “relevant inaccuracy” is an inaccuracy which amounts to, or leads to—
(a) an understatement of a liability to a WRA-collected tax,
(b) a false or inflated statement of a loss relating to a WRA-collected tax, ...
(c) a false or inflated claim to repayment of WRA-collected tax , or
(d) a false or inflated claim for a tax credit.
(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.
(4) The penalty payable under this section is an amount not exceeding 100% of the potential lost revenue.

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/132 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-132
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.