PART 8 S Penalties

CHAPTER 2 S Penalties for failure to make returns or pay tax

Amounts of penalties for failure to pay tax: Scottish landfill tax S

172 Scottish landfill tax: 6 month penalty for failure to pay tax S

If any amount of tax is unpaid after the end of the period of 6 months beginning with the penalty date, P is liable to a penalty of 5% of that amount.

Commencement Information

I1 S. 172 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)