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,
F1(b)
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F2(c)
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(2)
The penalty under this section is £10 for each day that the failure continues during the period of 90 days beginning with the F3day after the end of the period mentioned in subsection (1)(a).
F4(3)
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