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Revenue Scotland and Tax Powers Act 2014

Power to change penalty provisions in paragraphs 5 to 8

347.Paragraph 59 provides a regulation-making power for the Scottish Ministers to make provision, or further provision, about penalties under paragraphs 5 to 8 of this schedule. Such regulations are subject to the affirmative procedure, may not create criminal offences but may modify any enactment. Regulations under this paragraph do not apply to a failure which began before the date on which the regulations came into force.

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