{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-152",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-152.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/152",
  "kind": "section",
  "number": "152",
  "heading": "Penalty for inaccurate information or documents",
  "text": "(1) This section applies if—\n(a) a person provides inaccurate information, or produces a document that contains an inaccuracy, in complying with an information notice other than a debtor contact notice, and\n(b) condition 1, 2 or 3 is met.\n(2) Condition 1 is that the inaccuracy is—\n(a) deliberate, or\n(b) due to a failure by the person to take reasonable care.\n(3) Condition 2 is that the person knows of the inaccuracy at the time the information is provided or the document is produced but does not inform WRA at that time.\n(4) Condition 3 is that the person—\n(a) discovers the inaccuracy some time later, and\n(b) fails to take reasonable steps to inform WRA.\n(5) The person is liable to a penalty not exceeding £3,000.\n(6) Where the information or document contains more than one inaccuracy in respect of which condition 1, 2 or 3 is met, a penalty is payable for each such inaccuracy.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 152 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/152",
    "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."
}