# Tax Collection and Management (Wales) Act 2016, Section 148: Effect of extension of time limit for compliance


Liability to a penalty under section 146 or 147 does not arise in respect of a failure by a person to do anything required to be done within a limited period of time if the person did it within such further time (if any) as WRA may have allowed.

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/148 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-148
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.