# The Scottish Landfill Tax (Administration) Amendment Regulations 2015, Regulation 11: New regulation 39


After regulation 38, insert—
“Penalties
39. (1) Where—
(a) material has not been weighed in accordance with this Part;
(b) a tax return is made in respect of the disposal of that material; and
(c) there is in consequence potential lost revenue (within the meaning of sections 187 to 190 of the RSTP Act),
the registrable person is liable for a penalty in accordance with paragraph (2).
(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.”.

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Source: https://www.legislation.gov.uk/sdsi/2015/9780111026526/regulation/11 (the official version)
Page: https://openlegislation.uk/draft-scottish-landfill-tax-administration-amendment-regulations-2015/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.