Revenue Scotland and Tax Powers Act 2014

160Land and buildings transaction tax: first penalty for failure to make returnS
This section has no associated Explanatory Notes

(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

I1S. 160 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)