Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Revenue Scotland and Tax Powers Act 2014 section 164
Scottish landfill tax: first penalty for failure to make return
Section 164 sets out the initial penalty that applies when a person fails to submit a Scottish landfill tax return on time, and establishes the penalty period that begins to run from that point.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.