Landfill Disposals Tax (Wales) Act 2017 section 13

Amendment to reasonable excuse provisions

Schedule 4, paragraph 13 makes a minor technical amendment to the Tax Collection and Management (Wales) Act 2016, updating a cross-reference in the reasonable excuse provisions so that it covers a broader range of penalty sections.

• This paragraph amends section 126 of the Tax Collection and Management (Wales) Act 2016, which deals with reasonable excuses for failing to make a tax return or pay tax.
• The amendment updates a reference in subsection (2) of section 126, broadening it from referring to specific individual sections to covering a range of sections.
• The previous wording referred to "section 122 or 122A"; the new wording refers to "sections 122 to 122A", capturing all sections in that range.
• This is a consequential amendment needed because of changes introduced by the Landfill Disposals Tax (Wales) Act 2017, ensuring the reasonable excuse defence applies consistently across the relevant penalty provisions.