PART 8Penalties
CHAPTER 2Penalties for failure to make returns or pay tax
Amounts of penalties for failure to make returns: Scottish landfill tax
166Scottish landfill tax: 6 month penalty for failure to make return
(1)
P is liable to a penalty under this section if (and only if) P's failure continues after the end of the period of 6 months beginning with the penalty date.
(2)
The penalty under this section is the greater of—
(a)
5% of any liability to tax which would have been shown in the return in question, and
(b)
£300.