{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-161",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-161.json",
  "legislation": "asp/2014/16",
  "legislation_title": "Revenue Scotland and Tax Powers Act 2014",
  "legislation_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014",
  "path": "section/161",
  "kind": "section",
  "number": "161",
  "heading": "Land and buildings transaction tax: 3 month penalty for failure to make return",
  "text": "(1) P is liable to a penalty under this section if (and only if)—\n(a) P's failure continues after the end of the period of 3 months beginning with the penalty date,\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) The penalty under this section is £10 for each day that the failure continues during the period of 90 days beginning with the day after the end of the period mentioned in subsection (1)(a).\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 161(1)(b) repealed (11.3.2020) by The Revenue Scotland and Tax Powers Act 2014 Amendment Regulations 2020 (S.S.I. 2020/73), regs. 1(1), 2(a) (with reg. 1(2))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 161(1)(c) repealed (11.3.2020) by The Revenue Scotland and Tax Powers Act 2014 Amendment Regulations 2020 (S.S.I. 2020/73), regs. 1(1), 2(a) (with reg. 1(2))"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 161(2) substituted (11.3.2020) by The Revenue Scotland and Tax Powers Act 2014 Amendment Regulations 2020 (S.S.I. 2020/73), regs. 1(1), 2(b) (with reg. 1(2))"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 161(3) repealed (11.3.2020) by The Revenue Scotland and Tax Powers Act 2014 Amendment Regulations 2020 (S.S.I. 2020/73), regs. 1(1), 2(c) (with reg. 1(2))"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 161 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2014/16/section/161",
    "retrieved_at": "2026-10-29T20:14:01.828273+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."
}