- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
(1)A penalty is payable by a liable person (“P”) where P fails to make a return in accordance with section 26.
(2)P is liable to a penalty under this section as determined by a relevant local authority.
(3)In sections 48, 49 and 50 “penalty date”, in relation to a return, means the day after the day on which a return must be made under section 26.
(1)P is liable to a penalty under this section if—
(a)P's failure continues after the end of the period of 3 months beginning with the penalty date,
(b)the relevant local authority decides that such a penalty should be payable, and
(c)the relevant local authority gives notice to P specifying the date from which the penalty is payable.
(2)The penalty under this section is to be determined by a relevant local authority for each day that the failure continues during the period of 90 days beginning with the date specified in the notice given under subsection (1)(c).
(3)The date specified in the notice under subsection (1)(c)—
(a)may be earlier than the date on which the notice is given, but
(b)may not be earlier than the end of the period mentioned in subsection (1)(a).
(1)P is liable to a penalty under this section 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 to be determined by a relevant local authority.
(1)P is liable to a penalty under this section if P's failure continues after the end of the period of 12 months beginning with the penalty date.
(2)Where, by failing to make the return, P deliberately withholds information which would enable or assist a relevant local authority to assess P's liability to pay the levy, the penalty under this section is to be determined by a relevant local authority.
(3)In any case not falling within subsection (2), the penalty under this section is to be determined by a relevant local authority.
(1)If P satisfies the relevant local authority that there is a reasonable excuse for a failure to comply with section 26, liability to a penalty under sections 47 to 50 does not arise in relation to that failure.
(2)For the purposes of subsection (1)—
(a)an insufficiency of funds is not a reasonable excuse unless attributable to events outside P's control,
(b)where P relies on any other person to do anything, that is not a reasonable excuse unless P took reasonable care to avoid the failure, and
(c)where P had a reasonable excuse for the failure but the excuse has ceased, P is to be treated as having continued to have the excuse if the failure is remedied without unreasonable delay after the excuse ceased.
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Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
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