Landfill Disposals Tax (Wales) Act 2017 section 17

Payment of penalties in the event of a review or appeal

Schedule 4, paragraph 17 amends section 182 of the Tax Collection and Management (Wales) Act 2016 to introduce a broader definition of when penalties must be paid, covering both general Welsh tax penalties and those specific to Landfill Disposals Tax.

• Section 182 of the 2016 Act deals with the payment of penalties when a taxpayer requests a review or makes an appeal.
• References to "section 154" (the general penalty payment deadline) are replaced with a new term: "the normal penalty payment date".
• The normal penalty payment date means the date by which a penalty must be paid under either section 154 of the 2016 Act or section 70 of the Landfill Disposals Tax (Wales) Act 2017.
• This ensures that the rules on penalty payment during reviews and appeals apply consistently, whether the penalty arises under the general Welsh tax framework or under the Landfill Disposals Tax regime.