http://www.legislation.gov.uk/asp/2014/16/section/198/notesExplanatory Notes to Revenue Scotland and Tax Powers Act 2014Scottish GovernmentenKing's Printer for Scotland2015-08-04
<Citation URI="http://www.legislation.gov.uk/id/asp/2014/16" id="c00001" Class="ScottishAct" Year="2014" Number="0016">Revenue Scotland and Tax Powers Act 2014</Citation>
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24 September 2014
The Act<CitationSubRef id="c00510" URI="http://www.legislation.gov.uk/id/asp/2014/16/part/8" CitationRef="c00001" SectionRef="part-8">Part 8</CitationSubRef> – Penalties<CitationSubRef id="c00618" URI="http://www.legislation.gov.uk/id/asp/2014/16/part/8/part/4" CitationRef="c00510" SectionRef="part-8-part-4">Chapter 4</CitationSubRef> — Penalties Relating to Investigations
<CitationSubRef id="c00626" URI="http://www.legislation.gov.uk/id/asp/2014/16/section/198" CitationRef="c00001" SectionRef="section-198">Section 198</CitationSubRef> – Concealing, destroying <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation> documents following information notice
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This section provides that a person must not generally conceal, destroy or otherwise dispose of a document that is the subject of an information notice addressed to them, unless particular circumstances apply as set out in subsections (2) and (3). A person in breach of section 198 is liable to a penalty under section 195 on the grounds that the breach is deemed as a failure to comply with an information notice for the purposes of determining liability to the penalty.