PART 8Penalties
CHAPTER 2Penalties for failure to make returns or pay tax
Amounts of penalties for failure to make returns: LBTT
161Land and buildings transaction tax: 3 month penalty for failure to make return
(1)
P is liable to a penalty under this section if (and only if)—
(a)
P's failure continues after the end of the period of 3 months beginning with the penalty date,
(b)
Revenue Scotland decides that such a penalty should be payable, and
(c)
Revenue Scotland gives notice to P specifying the date from which the penalty is payable.
(2)
The penalty under this section is £10 for each day that the failure continues during the period of 90 days beginning with the date specified in the notice given under subsection (1)(c).
(3)
The date specified in the notice under subsection (1)(c)—
(a)
may be earlier than the date on which the notice is given, but
(b)
may not be earlier than the end of the period mentioned in subsection (1)(a).