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 under Chapter 4: general S

205 Enforcement of increased daily default penalty S

(1) A penalty under section 204 must be paid before the end of the period of 30 days beginning with the date on which the notification of the penalty is issued.

(2) A penalty under section 204 is to be treated for enforcement purposes as an assessment to tax.