{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-172",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-172.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/172",
  "kind": "section",
  "number": "172",
  "heading": "Scottish landfill tax and Scottish aggregates tax: 6 month penalty for failure to pay tax",
  "text": "If any amount of tax is unpaid after the end of the period of 6 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": "F",
      "label": "F1",
      "text": "S. 172 heading substituted (1.4.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 40(7), 64(2) (with s. 63); S.S.I. 2026/84, reg. 2(c)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 172 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words inserted",
      "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/172",
    "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."
}