# Tax Collection and Management (Wales) Act 2016, Section 156: Power to make regulations about penalties


(1) The Welsh Ministers may by regulations make provision (or further provision) about—
(a) the amounts of penalties under this Part;
(b) the procedure for assessing penalties under this Part.
(2) Regulations under this section may modify any enactment (including this Act).
(3) Regulations under this section may not apply—
(a) to a failure beginning before the day on which the regulations come into force, or
(b) to an inaccuracy in any information or document provided to WRA before that day.

---
Source: https://www.legislation.gov.uk/anaw/2016/6/section/156 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-156
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.