Revenue Scotland and Tax Powers Act 2014, Section 164 is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)This section applies in the case of a failure to make a return falling within item 2 of the table in section 159.
(2)P is liable to a penalty under this section of £100.
(3)In addition, a penalty period begins to run on the penalty date for the return.
(4)The penalty period ends with the day 12 months after the filing date for the return, unless it is extended under section 165(2)(c).
Commencement Information
I1S. 164 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
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