PART 8Penalties
CHAPTER 2Penalties for failure to make returns or pay tax
Amounts of penalties for failure to make returns: LBTT
I1160Land and buildings transaction tax: first penalty for failure to make return
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.