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Revenue Scotland and Tax Powers Act 2014
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Revenue Scotland and Tax Powers Act 2014, Section 183 is up to date with all changes known to be in force on or before 02 October 2023. 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.
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Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 141(3A)(3B) inserted by 2017 asp 2 Sch. 2 para. 2(2)
- s. 215A-215G and cross-headings inserted by 2017 asp 2 Sch. 2 para. 21
- s. 223(1)(d)(e) inserted by 2017 asp 2 Sch. 2 para. 24
- s. 233(1)(j) inserted by 2017 asp 2 Sch. 2 para. 25(2)
- s. 233(3A) inserted by 2017 asp 2 Sch. 2 para. 25(3)
183Amount of penalty for inaccuracy in taxpayer documentS
This section has no associated Explanatory Notes
(1)This section sets out the penalty payable under section 182.
(2)For a deliberate inaccuracy, the penalty is 100% of the potential lost revenue.
(3)For a careless inaccuracy, the penalty is 30% of the potential lost revenue.
(4)In this section and sections 185 and 186 “potential lost revenue” has the meaning given in sections 187 to 190.
Modifications etc. (not altering text)
C1S. 183 applied by SSI 2015/3 reg. 39(2) (as inserted (1.4.2015) by The Scottish Landfill Tax (Administration) Amendment Regulations 2015 (S.S.I. 2015/152), regs. 1(2), 11)
Commencement Information
I1S. 183 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
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