Revenue Scotland and Tax Powers Act 2014 (asp 16)

SCHEDULE 3 Claims for relief from double assessment and for repayment

Assessment of penalties under paragraph 5

7 (1) Where a person becomes liable for a penalty under paragraph 5, Revenue Scotland must—

(a) assess the penalty, and

(b) notify the person.

(2) An assessment of a penalty under paragraph 5 must be made within the period of 12 months beginning with the date on which the person became liable to the penalty.