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Revenue Scotland and Tax Powers Act 2014

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Changes over time for: Section 183

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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.

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Commencement Information

I1S. 183 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

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