204Increased daily default penaltyS
(1)This section applies if—
(a)a penalty under section 196 is assessed under section 202 in respect of a person's failure to comply with a notice under section 127,
(b)the failure continues for more than 30 days beginning with the date on which notification of that assessment was issued, and
(c)the person has been told that an application may be made under this section for an increased daily penalty to be imposed.
(2)If this section applies, a designated officer may make an application to the tribunal for an increased daily penalty to be imposed on the person.
(3)If the tribunal decides that an increased daily penalty should be imposed, then for each applicable day on which the failure continues—
(a)the person is not liable to a penalty under section 196 for the failure, and
(b)the person is liable instead to a penalty under this section of an amount determined by the tribunal.
(4)The tribunal may not determine an amount exceeding £1,000 for each applicable day.
(5)In determining the amount the tribunal must have regard to—
(a)the likely cost to the person of complying with the notice,
(b)any benefits to the person of not complying with it, and
(c)any benefits to anyone else resulting from the person's non-compliance.
(6)If a person becomes liable to a penalty under this section, Revenue Scotland must notify the person.
(7)The notification must specify the day from which the increased penalty is to apply.
(8)That day and any subsequent day is an “applicable day” for the purposes of subsection (3).
Commencement Information
I1S. 204 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)