Part 5 Enforcement of the levy and penalties

Chapter 3 Penalties

Penalty for failure to make returns

47 Penalty for failure to make returns
(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.

S. 47 not in force at Royal Assent, see s. 79(2)
S. 47 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2