210Amount of penalty for failure to register for tax etc.S
(1)This section sets out the penalty payable under section 209.
(2)For a deliberate failure, the penalty is 100% of the potential lost revenue.
(3)For a careless failure, the penalty is 30% of the potential lost revenue.
(4)In the case of a relevant requirement relating to Scottish landfill tax, the potential lost revenue is the amount of the tax (if any) for which P is liable for the period—
(a)beginning on the date with effect from which P is required in accordance with that requirement to be registered, and
(b)ending on the date on which Revenue Scotland received notification of, or otherwise became fully aware of, P's liability to be registered.
(5)In calculating potential lost revenue in respect of a failure to comply with a relevant requirement on the part of P no account is to be taken of the fact that a potential loss of revenue from P is or may be balanced by a potential over-payment by another person.
Commencement Information
I1S. 210 in force at 16.2.2015 by S.S.I. 2015/18, art. 2, sch. 1