Explanatory Notes

Revenue Scotland and Tax Powers Act 2014

2014 asp 16

24 September 2014

The Act

Schedule 3 – Claims for Relief from Double Assessment and for Repayment

Power to change penalty provisions in paragraphs 5 to 8

347.Paragraph 59 provides a regulation-making power for the Scottish Ministers to make provision, or further provision, about penalties under paragraphs 5 to 8 of this schedule. Such regulations are subject to the affirmative procedure, may not create criminal offences but may modify any enactment. Regulations under this paragraph do not apply to a failure which began before the date on which the regulations came into force.