Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 6 S Tax returns, enquiries and assessments

CHAPTER 7 S Relief in case of excessive assessment or overpaid tax

Defence of unjustified enrichment S

112 Reimbursement arrangements: penalties S

(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).

Commencement Information

I1 S. 112 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)