Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 8 S Penalties

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.

Commencement Information

I1 S. 160 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)