166[F1Scottish landfill tax and Scottish aggregates tax: 6 month penalty for failure to make return]S
This section has no associated Explanatory Notes
(1)P is liable to a penalty under this section if (and only if) P's failure continues after the end of the period of 6 months beginning with the penalty date.
(2)The penalty under this section is the greater of—
(a)5% of any liability to tax which would have been shown in the return in question, and
(b)£300.
Textual Amendments
F1S. 166 heading substituted (1.4.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 39(7), 64(2) (with s. 63); S.S.I. 2026/84, reg. 2(c)
Commencement Information
I1S. 166 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)