166Scottish landfill tax: 6 month penalty for failure to make return
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.