164Scottish landfill tax: first penalty for failure to make return
This section has no associated Explanatory Notes
(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).