Section 145 Assessment of penalties under section 143I1C1
England and Wales
Where a person becomes liable to a penalty under section 143, WRA must—
assess the penalty, and
issue notice to the person of the penalty assessed.
An assessment of a penalty under section 143 must be made within the period of 12 months beginning with the day on which WRA first believed the person to have failed to comply with section 38 F1, 38A or 69.
Annotations
Textual amendments
- F1
Word in s. 145(2) 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. 55; S.I. 2018/34, art. 3
Modifications
- C1
Ss. 143-145 applied (1.4.2018) by The Tax Collection and Management (Reimbursement Arrangements) (Wales) Regulations 2018 (S.I. 2018/88), regs. 1(2), 8(1)
Commencement
- I1
S. 145 in force at 1.4.2018 by S.I. 2018/33, art. 3
Notes on the whole Act
Textual amendments
- F1
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