Chapter 2 Penalties for failure to make returns or pay tax
Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:
- Penalties for failure to make returns
- Amounts of penalties for failure to make returns: LBTT
- Amounts of penalties for failure to make returns: Scottish landfill tax and Scottish aggregates tax
- Penalties for failure to pay tax
- Amounts of penalties for failure to pay tax: LBTT
- Amounts of penalties for failure to pay tax: Scottish landfill tax and Scottish aggregates tax
- Penalties under Chapter 2: general