Landfill Disposals Tax (Wales) Act 2017 section 70

Payment of penalties

Section 70 sets out the deadline for paying penalties imposed under the inaccuracies in documents chapter of the Act.

• A penalty for inaccuracies in documents must be paid within 30 days of the penalty notice being issued.
• The 30-day period starts on the day the notice is issued, not the day it is received.
• A different payment deadline may apply if the taxpayer requests a review of, or appeals against, the penalty.
• The rules on payment during reviews or appeals are dealt with separately under section 182 of the Tax Collection and Management (Wales) Act.