{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-169",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-169.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/169",
  "kind": "section",
  "number": "169",
  "heading": "Land and buildings transaction tax: amounts of penalties for failure to pay tax",
  "text": "(1) This section applies in the case of a payment of tax falling within item 1 of the table in section 168.\n(2) P is liable to a penalty of 5% of the unpaid tax.\n(3) If any amount of the tax is unpaid after the end of the period of 5 months beginning with the penalty date, P is liable to a penalty of 5% of that amount.\n(4) If any amount of the tax is unpaid after the end of the period of 11 months beginning with the penalty date, P is liable to a penalty of 5% of that amount.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 169 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "asp/2017/2",
      "affecting_title": "Air Departure Tax (Scotland) Act 2017"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2014/16/section/169",
    "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."
}