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Revenue Scotland and Tax Powers Act 2014
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- Acts of the Scottish Parliament
- 2014 asp 16
- SCHEDULE 3
- Penalty for failure to...
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Changes over time for: Cross Heading: Penalty for failure to keep and preserve records
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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 21 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.
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Penalty for failure to keep and preserve recordsS
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.
Commencement Information
I1Sch. 3 para. 5 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
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