Explanatory Notes

Revenue Scotland and Tax Powers Act 2014

2014 asp 16

24 September 2014

The Act

Part 8 – Penalties

Chapter 2 — Penalties for Failure to Make Returns Or Pay Tax
Penalties under Chapter 2: general
Section 181 – Power to change penalty provisions in Chapter 2

218.This section provides a regulation-making power for the Scottish Ministers to make provision, or further provision, about penalties under Chapter 2 of Part 8. Such regulations are subject to the affirmative procedure, may not create criminal offences but may modify any enactment. Regulations under this section do not apply to a failure which began before the date on which the regulations came into force.