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Section 166 Scottish landfill tax and Scottish aggregates tax: 6 month penalty for failure to make returnF1I1

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

(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 6 months beginning with the penalty date.

(2)

The penalty under this section is the greater of—

(a)

5% of any liability to tax which would have been shown in the return in question, and

(b)

£300.

Annotations

Textual amendments

F1

S. 166 heading substituted (1.4.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 39(7), 64(2) (with s. 63); S.S.I. 2026/84, reg. 2(c)

Commencement

I1

S. 166 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)