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Section 173 Scottish landfill tax and Scottish aggregates tax: 12 month penalty for failure to pay taxF1I1

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

If any amount of tax is unpaid after the end of the period of 12 months beginning with the penalty date, P is liable to a penalty of 5% of that amount.

Annotations

Textual amendments

F1

S. 173 heading substituted (1.4.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 40(8), 64(2) (with s. 63); S.S.I. 2026/84, reg. 2(c)

Commencement

I1

S. 173 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

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

Textual amendments

F1

Words in s. 170 cross-heading inserted (1.4.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 40(3), 64(2) (with s. 63); S.S.I. 2026/84, reg. 2(c)