Part 5 Penalties

Scotland Not yet in force

1. 36Failure to make return
2. 37Failure to pay levy
3. 38Inaccuracies in taxpayer documents
4. 39Failure to register for levy etc.
5. 40Failure to request approval of tax representative appointment
6. 41Failure to notify cessation of eligibility for group treatment or of having a place of business in UK
7. 42Failure to notify change to group treatment application or notification
8. 43Failure to provide security
9. 44General provisions for penalties relating to the Scottish building safety levy