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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 42
Penalty for failure to pay tax on time
Section 42 of Schedule 23 replaces section 122 of the Tax Collection and Management (Wales) Act 2016 with new provisions setting out the penalties that apply when a person fails to pay a devolved tax by the required date, including escalating penalties for continued non-payment.
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