Revenue Scotland and Tax Powers Act 2014 (asp 16)

Valid from 16/02/2015

PART 8 S Penalties

Valid from 01/04/2015

CHAPTER 4 S Penalties relating to investigations

Penalties: failure to comply with time limit S

200 Failure to comply with time limit S

A failure by a person to do anything required to be done within a limited period of time does not give rise to liability to a penalty under section 195 or 196 if the person did it within such further time (if any) as a designated officer may have allowed.