Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 8 S Penalties

CHAPTER 2 S Penalties for failure to make returns or pay tax

Penalties under Chapter 2: general S

174 Interaction of penalties under Chapter 2 with other penalties S

Where P is liable to a penalty under this Chapter which is determined by reference to a liability to tax, the amount of that penalty is to be reduced by the amount of any other penalty incurred by P (other than a penalty under this Chapter or section 209), if the amount of the penalty is determined by reference to the same liability to tax.

Commencement Information

I1 S. 174 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)