SCHEDULE 3Claims for relief from double assessment and for repayment
Power to change penalty provisions in paragraphs 5 to 8
9
(1)
The Scottish Ministers may by regulations make provision (or further provision) about penalties under paragraphs 5 to 8.
(2)
Regulations under sub-paragraph (1) may include provision—
(a)
about the circumstances in which a penalty is payable,
(b)
about the amounts of penalties,
(c)
about the procedure for issuing penalties,
(d)
about appealing penalties,
(e)
about enforcing penalties.
(3)
Regulations under sub-paragraph (1) may not create criminal offences.
(4)
Regulations under sub-paragraph (1) may modify any enactment (including this Act).
(5)
Regulations under sub-paragraph (1) do not apply to a failure which began before the date on which the regulations come into force.