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Section 164 Scottish landfill tax and Scottish aggregates tax: first penalty for failure to make returnF2I1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

This section applies in the case of a failure to make a return falling within item 2 F1or 3 of the table in section 159.

(2)

P is liable to a penalty under this section of £100.

(3)

In addition, a penalty period begins to run on the penalty date for the return.

(4)

The penalty period ends with the day 12 months after the filing date for the return, unless it is extended under section 165(2)(c).

Annotations

Textual amendments

F1

Words in s. 164(1) inserted (1.4.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 39(4), 64(2) (with s. 63); S.S.I. 2026/84, reg. 2(c)

F2

S. 164 heading substituted (1.4.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 39(5), 64(2) (with s. 63); S.S.I. 2026/84, reg. 2(c)

Commencement

I1

S. 164 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

Notes on Amounts of penalties for failure to make returns: Scottish landfill tax and Scottish aggregates tax

Textual amendments

F1

Words in s. 164 cross-heading inserted (1.4.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 39(3), 64(2) (with s. 63); S.S.I. 2026/84, reg. 2(c)