Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 8 S Penalties

CHAPTER 2 S Penalties for failure to make returns or pay tax

Amounts of penalties for failure to make returns: Scottish landfill tax S

164 Scottish landfill tax: first penalty for failure to make return S

(1) This section applies in the case of a failure to make a return falling within item 2 of the table in section 159.

(2) P is liable to a penalty under this section of £100.

(3) In addition, a penalty period begins to run on the penalty date for the return.

(4) The penalty period ends with the day 12 months after the filing date for the return, unless it is extended under section 165(2)(c).

Commencement Information

I1 S. 164 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)