Revenue Scotland and Tax Powers Act 2014
2014 asp 16
The Act
Part 8 – Penalties
Chapter 4 — Penalties Relating to Investigations
Section 196 – Daily default penalties for failure to comply or obstruction
234.This section provides that a person is liable to a further fixed penalty for each subsequent day they continue to fail to comply with an information notice or deliberately obstructs a designated officer in the course of an inspection approved by the tribunal.
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