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Revenue Scotland and Tax Powers Act 2014
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170Scottish landfill tax: first penalty for failure to pay tax
This section has no associated Explanatory Notes
(1)This section applies in the case of a payment of tax falling within item 2 of the table in section 168.
(2)P is liable to a penalty of 1% of the unpaid tax.
(3)In addition, a penalty period begins to run on the penalty date for the payment of tax.
(4)The penalty period ends with the day 12 months after the date specified in or for the purposes of column 4 of the table in section 168 for the payment, unless it is extended under section 171(2)(c).
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