{
  "url": "https://openlegislation.uk/draft-scottish-landfill-tax-administration-amendment-regulations-2015/regulation-11",
  "json_url": "https://openlegislation.uk/draft-scottish-landfill-tax-administration-amendment-regulations-2015/regulation-11.json",
  "legislation": "sdsi/2015/9780111026526",
  "legislation_title": "The Scottish Landfill Tax (Administration) Amendment Regulations 2015",
  "legislation_url": "https://openlegislation.uk/draft-scottish-landfill-tax-administration-amendment-regulations-2015",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "New regulation 39",
  "text": "After regulation 38, insert—\n“Penalties\n39. (1) Where—\n(a) material has not been weighed in accordance with this Part;\n(b) a tax return is made in respect of the disposal of that material; and\n(c) there is in consequence potential lost revenue (within the meaning of sections 187 to 190 of the RSTP Act),\nthe registrable person is liable for a penalty in accordance with paragraph (2).\n(2) Where paragraph (1) applies, any statement in the tax return regarding the weight of the material is deemed to be a deliberate inaccuracy for the purposes of section 182 of the RSTP Act and the penalty is to be calculated in accordance with section 183 of that Act.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/sdsi/2015/9780111026526/regulation/11",
    "retrieved_at": "2026-10-30T15:35:14.353428+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}