PART 8

Penalties
CHAPTER 3

Penalties relating to inaccuracies

Penalties under Chapter 3: general

Power to change penalty provisions in Chapter 3
194
1
The Scottish Ministers may by regulations make provision (or further provision) about penalties under this Chapter.
2
Provision under subsection (1) includes provision—
a
about the circumstances in which a penalty is payable,
b
about the amounts of penalties,
c
about the procedure for issuing penalties,
d
about appealing penalties,
e
about enforcing penalties.
3
Regulations under subsection (1) may not create criminal offences.
4
Regulations under subsection (1) may modify any enactment (including this Act).
5
Regulations under subsection (1) do not apply to—
a
a failure which began before the date on which the regulations come into force, and
b
an inaccuracy in any information or document provided to Revenue Scotland before that date.