Explanatory Notes

Revenue Scotland and Tax Powers Act 2014

2014 asp 16

24 September 2014

The Act

Part 10 – Enforcement of Payment of Tax

Chapter 2 — Enforcement: Powers to Obtain Contact Details for Debtors

Section 231 – Penalty

270. This section provides that in the event that the third party fails to comply with a notice under section 228, a £300 penalty would apply.