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).