# Revenue Scotland and Tax Powers Act 2014, Section 160: Land and buildings transaction tax: first penalty for failure to make return


(1) This section applies in the case of a failure to make a return falling within item 1 of the table in section 159.
(2) P is liable to a penalty under this section of £100.

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Source: https://www.legislation.gov.uk/asp/2014/16/section/160 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-160
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.