No versions valid at: 07/11/2014
Point in time view as at 07/11/2014. This version of this provision is not valid for this point in time.
Revenue Scotland and Tax Powers Act 2014, Section 112 is up to date with all changes known to be in force on or before 23 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
(1)Regulations under section 111 may make provision for penalties where a person breaches an obligation imposed by virtue of section 111(4).
(2)The regulations may in particular make provision including provision—
(a)about the circumstances in which a penalty is payable,
(b)about the amounts of penalties,
(c)for fixed penalties, daily penalties and penalties calculated by reference to the amount of repayments which the person would have been liable to make to Revenue Scotland if the obligation had been breached,
(d)about the procedure for issuing penalties,
(e)about appealing penalties,
(f)about enforcing penalties.
(3)But the regulations may not create criminal offences.
(4)Regulations made by virtue of this section may amend any enactment (including this Act).
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