173Scottish landfill tax: 12 month penalty for failure to pay taxS
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If any amount of tax is unpaid after the end of the period of 12 months beginning with the penalty date, P is liable to a penalty of 5% of that amount.
Commencement Information
I1S. 173 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)