No versions valid at: 01/01/2015
Point in time view as at 01/01/2015. This version of this cross heading contains provisions that are not valid for this point in time.
Revenue Scotland and Tax Powers Act 2014, Cross Heading: Penalty for failure to keep and preserve records is up to date with all changes known to be in force on or before 29 July 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Valid from 01/04/2015
5(1)A person (“P”) who fails to comply with paragraph 3 in relation to a claim that the person makes is liable to a penalty not exceeding £3,000, subject to the following exception.S
(2)No penalty is incurred if Revenue Scotland is satisfied that any facts that it reasonably requires to be proved, and that would have been proved by the records, are proved by other documentary evidence provided to it.
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