# Revenue Scotland and Tax Powers Act 2014, Section 161: Land and buildings transaction tax: 3 month penalty for failure to make return

Extent: S

(1) P is liable to a penalty under this section if (and only if)—
(a) P's failure continues after the end of the period of 3 months beginning with the penalty date,
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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).
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/asp/2014/16/section/161 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-161
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.