{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-163",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-163.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/163",
  "kind": "section",
  "number": "163",
  "heading": "Land and buildings transaction tax: 12 month penalty for failure to make return",
  "text": "(1) P is liable to a penalty under this section if (and only if) P's failure continues after the end of the period of 12 months beginning with the penalty date.\n(2) Where, by failing to make the return, P deliberately withholds information which would enable or assist Revenue Scotland to assess P's liability to tax, the penalty under this section is the greater of—\n(a) 100% of any liability to tax which would have been shown in the return in question, and\n(b) £300.\n(3) In any case not falling within subsection (2), the penalty under this section is the greater of—\n(a) 5% of any liability to tax which would have been shown in the return in question, and\n(b) £300.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 163 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/163",
    "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."
}