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Status:
Point in time view as at 01/01/2015. This version of this provision is not valid for this point in time.

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Changes to legislation:
Revenue Scotland and Tax Powers Act 2014, Section 202 is up to date with all changes known to be in force on or before 30 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.

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Valid from 01/04/2015
202Assessment of penalties under sections 195, 196 and 197S
This section has no associated Explanatory Notes
(1)Where a person becomes liable for a penalty under section 195, 196 or 197 Revenue Scotland must—
(a)assess the penalty, and
(b)notify the person.
(2)An assessment of a penalty under section 195 or 196 must be made within the period of 12 months beginning with the date on which the person became liable to the penalty, subject to subsection (3).
(3)In a case involving an information notice against which a person may appeal, an assessment of a penalty under section 195 or 196 must be made within the period of 12 months beginning with the latest of the following—
(a)the date on which the person became liable to the penalty,
(b)the end of the period in which notice of an appeal against the information notice could have been given, and
(c)if notice of such an appeal is given, the date on which the appeal is determined or withdrawn.
(4)An assessment of a penalty under section 197 must be made—
(a)within the period of 12 months beginning with the date on which the inaccuracy first came to the attention of a designated officer, and
(b)within the period of 6 years beginning with the date on which the person became liable to the penalty.
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