Revenue Scotland and Tax Powers Act 2014

231Penalty

This section has no associated Explanatory Notes

(1)This section applies if the third party fails to comply with the notice.

(2)The third party is liable to a penalty of £300.

(3)Sections 201 to 203 (assessment and enforcement of penalties) apply in relation to a penalty under this section as they apply in relation to a penalty under section 195 (and references in those provisions to an information notice include a notice under this Chapter).