# Tax Collection and Management (Wales) Act 2016, Section 146: Penalty for failure to comply with information notice or obstruction


(1) This section applies to a person who—
(a) fails to comply with an information notice,
(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,
(c) deliberately obstructs WRA in the exercise of its power under section 113(3), or
(d) fails to comply within a reasonable time with a requirement under section 113(5).
(2) The person is liable to a penalty of £300.
(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.

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/146 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-146
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.