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Revenue Scotland and Tax Powers Act 2014
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Revenue Scotland and Tax Powers Act 2014, Section 203 is up to date with all changes known to be in force on or before 20 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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203Enforcement of penalties under sections 195, 196 and 197S
This section has no associated Explanatory Notes
(1)A penalty under section 195, 196 or 197 must be paid—
(a)before the end of the period of 30 days beginning with the date on which the notification under section 202 was issued,
(b)if a notice of review against the penalty is given, before the end of the period of 30 days beginning with the date on which the review is concluded,
(c)if, following review, mediation is entered into, before the end of the period of 30 days beginning with the date either Revenue Scotland or the person who gave the notice of review gave notice of withdrawal from mediation, or
(d)if a notice of an appeal against the penalty is given, before the end of the period of 30 days beginning with the date on which the appeal is determined or withdrawn.
(2)A penalty under section 195, 196 or 197 is to be treated for enforcement purposes as an assessment to tax.
Commencement Information
I1S. 203 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
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