Revenue Scotland and Tax Powers Act 2014 (asp 16)

SCHEDULE 3 Claims 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.