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PART 8 SPenalties

CHAPTER 2SPenalties for failure to make returns or pay tax

Penalties under Chapter 2: generalS

181Power to change penalty provisions in Chapter 2S

(1)The Scottish Ministers may by regulations make provision (or further provision) about penalties under this Chapter.

(2)Provision under subsection (1) includes provision—

(a)about the circumstances in which a penalty is payable,

(b)about the amounts of penalties,

(c)about the procedure for issuing penalties,

(d)about appealing penalties,

(e)about enforcing penalties.

(3)Regulations under subsection (1) may not create criminal offences.

(4)Regulations under subsection (1) may modify any enactment (including this Act).

(5)Regulations under subsection (1) do not apply to a failure which began before the date on which the regulations come into force.

Annotations:

Commencement Information

I1S. 181 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)