[118A Penalties for multiple failures to make tax returns in respect of landfill disposals tax]

[118A  Penalties for multiple failures to make tax returns in respect of landfill disposals tax]

[(1)     Where a person becomes liable to a penalty under section 118 in respect of a tax return that the person is required to make under section 39 of LDTA, a penalty period—

(a)     begins with the day after the filing date for the tax return, and

(b)     ends 12 months later, unless extended under subsection (2)(b).

(2)     If, before the end of the penalty period,

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