OpenLegislation

Section 48 Three month penalty for failure to make returnI1I2

Scotland

(1)

P is liable to a penalty under this section if—

(a)

P's failure continues after the end of the period of 3 months beginning with the penalty date,

(b)

the relevant local authority decides that such a penalty should be payable, and

(c)

the relevant local authority gives notice to P specifying the date from which the penalty is payable.

(2)

The penalty under this section is to be determined by a relevant local authority for each day that the failure continues during the period of 90 days beginning with the date specified in the notice given under subsection (1)(c).

(3)

The date specified in the notice under subsection (1)(c)—

(a)

may be earlier than the date on which the notice is given, but

(b)

may not be earlier than the end of the period mentioned in subsection (1)(a).

Annotations

Commencement

I1

S. 48 not in force at Royal Assent, see s. 79(2)

I2

S. 48 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2