Penalty for failure to make returns 15 43 Penalty for failure to make returns (1) A penalty is payable by a liable person (“P”) where P fails to make a return in accordance with section 23. (2) P is liable to a penalty under this section as determined by a relevant local authority. (3) In sections 44, 45 and 46 “penalty date”, in relation to a return, means the day after the 20 day on which a return must be made under section 23. 44 Three month penalty for failure to make return (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, 25 (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 30 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). 26...