Explanatory Notes

Revenue Scotland and Tax Powers Act 2014

2014 asp 16

24 September 2014

The Act

Part 8 – Penalties

Chapter 4 — Penalties Relating to Investigations
Section 207 – Enforcement of tax-related penalty

245.This section provides that a penalty applied under section 206 must be paid within 30 days of Revenue Scotland issuing the penalty notification to the person.