47Penalty for failure to make returns
This section has no associated Explanatory Notes
(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.