This section has no associated Explanatory Notes
41E+WIn section 120 (penalty for failure to make tax return within 12 months from filing date)—
(a)in subsection (1), after ““A person”” insert “ who is required to make a tax return ”, and
(b)in subsection (2), for the words from ““the greater of”” to the end substitute “—
(a)£300, or
(b)a greater amount, not exceeding 95% of the amount of devolved tax to which the person would have been liable if the tax return had been made.”
Commencement Information
I1Sch. 23 para. 41 in force at 1.4.2018 by S.I. 2018/34, art. 3