PART 8Penalties
CHAPTER 2Penalties for failure to make returns or pay tax
Amounts of penalties for failure to make returns: Scottish landfill tax
I1164Scottish landfill tax: first penalty for failure to make return
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).