{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-147",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-147.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/147",
  "kind": "section",
  "number": "147",
  "heading": "Daily default penalty for failure to comply with information notice or obstruction",
  "text": "(1) This section applies if the failure or obstruction mentioned in section 146(1) continues after the day on which a penalty notice is issued under section 153(1)(b) in respect of the failure or obstruction.\n(2) But this section does not apply if—\n(a) the failure is in respect of a debtor contact notice, or\n(b) a decision relating to the penalty under section 146 in respect of the failure or obstruction is the subject of—\n(i) a review for which notice of the conclusions has not yet been issued, or\n(ii) an appeal which has not yet been finally determined or withdrawn.\n(3) The person is liable to a further penalty or penalties not exceeding £60 for each day on which the failure or obstruction continues.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 147 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/147",
    "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."
}