Revenue Scotland and Tax Powers Act 2014 (asp 16)

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

173 Scottish landfill tax: 12 month penalty for failure to pay tax S

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

I1 S. 173 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)