Revenue Scotland and Tax Powers Act 2014 (asp 16)

Valid from 16/02/2015

PART 8 S Penalties

CHAPTER 1 S Penalties: introductory

Valid from 01/04/2015

Overview S

157 Penalties: overview S

This Part is arranged as follows—

• Chapter 2 sets out penalties relating to failure to make tax returns or to pay tax,

• Chapter 3 sets out penalties relating to inaccuracies,

• Chapter 4 sets out penalties relating to investigations, and

• Chapter 5 sets out other administrative penalties.

Double jeopardy S

158 Double jeopardy S

A person is not liable to a penalty under this Act in respect of anything in respect of which the person has been convicted of an offence.