164[F1Scottish landfill tax and Scottish aggregates 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 [F2or 3] 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).
Textual Amendments
F1S. 164 heading substituted (1.4.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 39(5), 64(2) (with s. 63); S.S.I. 2026/84, reg. 2(c)
F2Words in s. 164(1) inserted (1.4.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 39(4), 64(2) (with s. 63); S.S.I. 2026/84, reg. 2(c)
Commencement Information
I1S. 164 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)