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 148
Effect of extension of time limit for compliance
Section 148 explains that penalties for non-compliance are not triggered where the Welsh Revenue Authority has granted an extension of time and the person complies within that extended 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.