PART 6Tax returns, enquiries and assessments
CHAPTER 2Taxpayer duties to keep and preserve records
Penalties for failing to keep and preserve records
78Assessment of penalties under section 76
(1)
Where a person becomes liable to a penalty under section 76, Revenue Scotland must—
(a)
assess the penalty, and
(b)
notify the person.
(2)
An assessment of a penalty under section 76 must be made within the period of 12 months beginning with the date on which the person became liable to the penalty.