(1)Where P becomes liable to a penalty under section 209, Revenue Scotland must—
(a)assess the penalty,
(b)notify P, and
(c)state in the notice the period in respect of which the penalty is assessed.
(2)A penalty under section 209 must be paid before the end of the period of 30 days beginning with the day on which the notification of the penalty is issued.
(3)An assessment of a penalty under section 209—
(a)is to be treated for enforcement purposes as an assessment to tax, and
(b)may be combined with an assessment to tax.
(4)An assessment of a penalty under section 209 must be made within the period of 12 months beginning with—
(a)the end of the appeal period for the assessment of tax unpaid by reason of the failure to comply with the relevant requirement in respect of which the penalty is assessed, or
(b)if there is no such assessment, the date on which the amount of tax unpaid by reason of the failure is ascertained.
(5)In subsection (4) “appeal period” means the period during which—
(a)an appeal could be brought, or
(b)an appeal that has been brought has not been determined or withdrawn.
(6)Subject to subsection (4), a supplementary assessment may be made in respect of a penalty if an earlier assessment operated by reference to an underestimate of potential lost revenue.