Revenue Scotland and Tax Powers Act 2014 (asp 16)

Valid from 16/02/2015

PART 8 S Penalties

Valid from 01/04/2015

CHAPTER 2 S Penalties for failure to make returns or pay tax

Amounts of penalties for failure to make returns: LBTT S

160 Land and buildings transaction tax: first penalty for failure to make return S

(1) This section applies in the case of a failure to make a return falling within item 1 of the table in section 159.

(2) P is liable to a penalty under this section of £100.