Penalty for inaccuracy attributable to another personS
185Penalty for inaccuracy in taxpayer document attributable to another personS
(1)A penalty is payable by a person (“T”) where—
(a)another person (“P”) gives Revenue Scotland a document of a kind mentioned in the table in section 182,
(b)the document contains a relevant inaccuracy, and
(c)the inaccuracy was attributable—
(i)to T deliberately supplying false information to P (whether directly or indirectly), or
(ii)to T deliberately withholding information from P,
with the intention of the document containing the inaccuracy.
(2)A “relevant inaccuracy” is an inaccuracy which amounts to, or leads to—
(a)an understatement of a liability to tax,
(b)a false or inflated statement of a loss, exemption or relief, or
(c)a false or inflated claim for relief or to repayment of tax.
(3)A penalty is payable by T under this section in respect of an inaccuracy whether or not P is liable to a penalty under section 182 in respect of the same inaccuracy.
(4)The penalty payable under this section is 100% of the potential lost revenue.
Commencement Information
I1S. 185 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)