Revenue Scotland and Tax Powers Act 2014, Section 169 is up to date with all changes known to be in force on or before 23 May 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)This section applies in the case of a payment of tax falling within item 1 of the table in section 168.
(2)P is liable to a penalty of 5% of the unpaid tax.
(3)If any amount of the tax is unpaid after the end of the period of 5 months beginning with the penalty date, P is liable to a penalty of 5% of that amount.
(4)If any amount of the tax is unpaid after the end of the period of 11 months beginning with the penalty date, P is liable to a penalty of 5% of that amount.
Commencement Information
I1S. 169 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
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