Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 8 Penalties

CHAPTER 2 Penalties for failure to make returns or pay tax

Penalties under Chapter 2: general

174 Interaction of penalties under Chapter 2 with other penalties

Where P is liable to a penalty under this Chapter which is determined by reference to a liability to tax, the amount of that penalty is to be reduced by the amount of any other penalty incurred by P (other than a penalty under this Chapter or section 209), if the amount of the penalty is determined by reference to the same liability to tax.