Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Tax Collection and Management (Wales) Act 2016 section 118A
Penalties for multiple failures to make tax returns in respect of landfill disposals tax
Section 118A introduces escalating penalties for persons who repeatedly fail to submit landfill disposals tax returns on time during a rolling penalty period.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.