Point in time view as at 24/04/2017.
Revenue Scotland and Tax Powers Act 2014, Section 191 is up to date with all changes known to be in force on or before 22 July 2025. 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.
(1)Revenue Scotland may reduce a penalty under this Chapter if it thinks it right to do so because of special circumstances.
(2)In subsection (1) “special circumstances” does not include—
(a)ability to pay, or
(b)the fact that a potential loss of revenue from one taxpayer is balanced by a potential over-payment by another.
(3)In subsection (1) the reference to reducing a penalty includes a reference to—
(a)remitting a penalty entirely,
(b)suspending a penalty, and
(c)agreeing a compromise in relation to proceedings for a penalty.
(4)In this section references to a penalty include references to any interest in relation to the penalty.
(5)The powers in this section also apply after a decision of a tribunal or a court in relation to the penalty.
Commencement Information
I1S. 191 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
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