PART 8

Penalties
CHAPTER 2

Penalties for failure to make returns or pay tax

Amounts of penalties for failure to make returns: LBTT

Land and buildings transaction tax: 3 month penalty for failure to make return
161
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
The penalty under this section is £10 for each day that the failure continues during the period of 90 days beginning with the day after the end of the period mentioned in subsection (1)(a).
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 161 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
S. 161(1)(b) repealed (11.3.2020) by The Revenue Scotland and Tax Powers Act 2014 Amendment Regulations 2020 (S.S.I. 2020/73), regs. 1(1), 2(a) (with reg. 1(2))
S. 161(1)(c) repealed (11.3.2020) by The Revenue Scotland and Tax Powers Act 2014 Amendment Regulations 2020 (S.S.I. 2020/73), regs. 1(1), 2(a) (with reg. 1(2))
Words in s. 161(2) substituted (11.3.2020) by The Revenue Scotland and Tax Powers Act 2014 Amendment Regulations 2020 (S.S.I. 2020/73), regs. 1(1), 2(b) (with reg. 1(2))
S. 161(3) repealed (11.3.2020) by The Revenue Scotland and Tax Powers Act 2014 Amendment Regulations 2020 (S.S.I. 2020/73), regs. 1(1), 2(c) (with reg. 1(2))