Tax Collection and Management (Wales) Act 2016 section 124

Interaction of penalties

Section 124 dealt with how different penalties interacted with each other under the Welsh tax framework, but this section has been repealed.

  • Section 124 originally addressed the interaction between different penalties under the Tax Collection and Management (Wales) Act 2016.
  • The entire section has been repealed and is no longer in force.
  • The repeal was effected by the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Schedule 23, paragraph 43.
  • The repeal came into effect via the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Commencement No. 2) Order 2018.

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