Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 8 S Penalties

CHAPTER 1 S Penalties: introductory

Overview S

157 Penalties: overview S

This Part is arranged as follows—

• Chapter 2 sets out penalties relating to failure to make tax returns or to pay tax,

• Chapter 3 sets out penalties relating to inaccuracies,

• Chapter 4 sets out penalties relating to investigations, and

• Chapter 5 sets out other administrative penalties.

Commencement Information

I1 S. 157 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)