# Tax Collection and Management (Wales) Act 2016, Section 143: Penalty for failure to keep and preserve records

Extent: E+W

(1) A person who fails to comply with section 38 , 38A or 69 is liable to a penalty not exceeding £3,000.
(2) But no penalty is incurred if WRA is satisfied that any facts that it reasonably requires to be proved, and which would have been proved by the records, are proved by other documentary evidence provided to it.

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/143 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-143
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.