172[F1Scottish landfill tax and Scottish aggregates tax: 6 month penalty for failure to pay tax]S
This section has no associated Explanatory Notes
If any amount of tax is unpaid after the end of the period of 6 months beginning with the penalty date, P is liable to a penalty of 5% of that amount.
Textual Amendments
F1S. 172 heading substituted (1.4.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 40(7), 64(2) (with s. 63); S.S.I. 2026/84, reg. 2(c)
Commencement Information
I1S. 172 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)