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 pay tax: Scottish landfill tax S

170 Scottish landfill tax: first penalty for failure to pay tax S

(1) This section applies in the case of a payment of tax falling within item 2 of the table in section 168.

(2) P is liable to a penalty of 1% of the unpaid tax.

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

(4) The penalty period ends with the day 12 months after the date specified in or for the purposes of column 4 of the table in section 168 for the payment, unless it is extended under section 171(2)(c).

Commencement Information

I1 S. 170 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)