SCHEDULES
C1SCHEDULE 5 Landfill Tax
Part V Civil Penalties
Registration
21
1
A person who fails to comply with section 47(3) of this Act is liable to a penalty equal to 5 per cent. of the relevant tax or, if it is greater or the circumstances are such that there is no relevant tax, to a penalty of £250; but this is subject to sub-paragraph (4) below.
2
In sub-paragraph (1) above “relevant tax” means the tax (if any) for which the person concerned is liable for the period which—
a
begins on the date with effect from which he is, in accordance with section 47 of this Act, required to be registered, and
b
ends on the date on which the Commissioners received notification of, or otherwise became aware of, his liability to be registered.
3
A person who fails to comply with section 47(4) of this Act is liable to a penalty of £250.
4
Where, by reason of conduct falling within sub-paragraph (1) above—
a
a person is convicted of an offence (whether under this Part of this Act or otherwise), or
b
a person is assessed to a penalty under paragraph 18 above,
that conduct shall not also give rise to liability to a penalty under this paragraph.
Sch. 5 extended (19.3.1997) by 1997 c. 16, s. 50(1), Sch. 5 Pt. I para. 4(3)