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Revenue Scotland and Tax Powers Act 2014
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Changes to legislation:
Revenue Scotland and Tax Powers Act 2014, Section 164 is up to date with all changes known to be in force on or before 01 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.
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Changes and effects yet to be applied to Section 164:
- Pt. 8 Ch. 5A inserted by 2024 asp 14 s. 43(2)
- s. 4(1)(c) inserted by 2024 asp 14 s. 38(2)(a)
- s. 141(3A)(3B) inserted by 2017 asp 2 Sch. 2 para. 2(2)
- s. 141(3A)(3B) inserted by 2024 asp 14 s. 28(2)(a)
- s. 164(1) words inserted by 2017 asp 2 Sch. 2 para. 5(3)
- s. 164(1) words inserted by 2024 asp 14 s. 39(4)
- s. 215A-215G and cross-headings inserted by 2017 asp 2 Sch. 2 para. 21
- s. 216B inserted by 2024 asp 14 s. 44(2)
- s. 216C inserted by 2024 asp 14 s. 45(2)
- s. 216D inserted by 2024 asp 14 s. 46(2)
- s. 216E inserted by 2024 asp 14 s. 47(2)
- s. 216F inserted by 2024 asp 14 s. 48(2)
- s. 216G-216I inserted by 2024 asp 14 s. 49(2)
- s. 223(1)(d)(e) inserted by 2017 asp 2 Sch. 2 para. 24
- s. 233(1)(j) inserted by 2017 asp 2 Sch. 2 para. 25(2)
- s. 233(1)(j)-(n) inserted by 2024 asp 14 s. 50(2)
- s. 233(3A) inserted by 2017 asp 2 Sch. 2 para. 25(3)
- s. 251A and cross-heading inserted by 2024 asp 14 s. 56(2)
- s. 251B and cross-heading inserted by 2024 asp 14 s. 57(2)
- s. 251C 251D and cross-heading inserted by 2024 asp 14 s. 58(2)
- s. 251E and cross-heading inserted by 2024 asp 14 s. 59(2)
- s. 254(3)(la) inserted by 2024 asp 14 s. 49(3)
- s. 254(3)(pa) inserted by 2024 asp 14 s. 56(3)
- s. 254(3)(pb) inserted by 2024 asp 14 s. 57(3)
- s. 254(3)(za) inserted by 2024 asp 14 s. 38(3)
- Sch. 3 para. 12(3) inserted by 2024 asp 14 s. 54(2)
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Pt. 8 Ch. 5A inserted by 2024 asp 14 s. 43(2)
- s. 4(1)(c) inserted by 2024 asp 14 s. 38(2)(a)
- s. 141(3A)(3B) inserted by 2017 asp 2 Sch. 2 para. 2(2)
- s. 141(3A)(3B) inserted by 2024 asp 14 s. 28(2)(a)
- s. 215A-215G and cross-headings inserted by 2017 asp 2 Sch. 2 para. 21
- s. 216B inserted by 2024 asp 14 s. 44(2)
- s. 216C inserted by 2024 asp 14 s. 45(2)
- s. 216D inserted by 2024 asp 14 s. 46(2)
- s. 216E inserted by 2024 asp 14 s. 47(2)
- s. 216F inserted by 2024 asp 14 s. 48(2)
- s. 216G-216I inserted by 2024 asp 14 s. 49(2)
- s. 223(1)(d)(e) inserted by 2017 asp 2 Sch. 2 para. 24
- s. 233(1)(j) inserted by 2017 asp 2 Sch. 2 para. 25(2)
- s. 233(1)(j)-(n) inserted by 2024 asp 14 s. 50(2)
- s. 233(3A) inserted by 2017 asp 2 Sch. 2 para. 25(3)
- s. 251A and cross-heading inserted by 2024 asp 14 s. 56(2)
- s. 251B and cross-heading inserted by 2024 asp 14 s. 57(2)
- s. 251C 251D and cross-heading inserted by 2024 asp 14 s. 58(2)
- s. 251E and cross-heading inserted by 2024 asp 14 s. 59(2)
- s. 254(3)(la) inserted by 2024 asp 14 s. 49(3)
- s. 254(3)(pa) inserted by 2024 asp 14 s. 56(3)
- s. 254(3)(pb) inserted by 2024 asp 14 s. 57(3)
- s. 254(3)(za) inserted by 2024 asp 14 s. 38(3)
- Sch. 3 para. 12(3) inserted by 2024 asp 14 s. 54(2)
164Scottish landfill tax: first penalty for failure to make returnS
This section has no associated Explanatory Notes
(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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