Explanatory Notes

Revenue Scotland and Tax Powers Act 2014

2014 asp 16

24 September 2014

The Act

Part 8 – Penalties

Chapter 4 — Penalties Relating to Investigations
Section 196 – Daily default penalties for failure to comply or obstruction

234.This section provides that a person is liable to a further fixed penalty for each subsequent day they continue to fail to comply with an information notice or deliberately obstructs a designated officer in the course of an inspection approved by the tribunal.