{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-146",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-146.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/146",
  "kind": "section",
  "number": "146",
  "heading": "Penalty for failure to comply with information notice or obstruction",
  "text": "(1) This section applies to a person who—\n(a) fails to comply with an information notice,\n(b) deliberately obstructs WRA in the course of an inspection, or in the exercise of a power, that has been approved by the tribunal under section 108,\n(c) deliberately obstructs WRA in the exercise of its power under section 113(3), or\n(d) fails to comply within a reasonable time with a requirement under section 113(5).\n(2) The person is liable to a penalty of £300.\n(3) The reference to a person who fails to comply with an information notice includes a person who conceals, destroys or otherwise disposes of (or arranges for the concealment, destruction or disposal of) a document in breach of section 114 or 115.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 146 in force at 25.1.2018 by S.I. 2018/33, art. 2(d)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2016/6/section/146",
    "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."
}