Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 8 S Penalties

CHAPTER 5 S Other administrative penalties

Penalties under Chapter 5: general S

211 Interaction of penalties under section 209 with other penalties S

The amount of a penalty for which P is liable under section 209 is to be reduced by the amount of any other penalty incurred by P (other than a penalty under Chapter 2), if the amount of the penalty is determined by reference to the same liability to tax.

Commencement Information

I1 S. 211 in force at 16.2.2015 by S.S.I. 2015/18, art. 2, sch. 1