Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 6 S Tax returns, enquiries and assessments

CHAPTER 2 S Taxpayer duties to keep and preserve records

Penalties for failing to keep and preserve records S

78 Assessment of penalties under section 76 S

(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.

Modifications etc. (not altering text)

C1 Ss. 76-79 applied (1.4.2015) by The Revenue Scotland and Tax Powers Act (Record Keeping) Regulations 2015 (S.S.I. 2015/130), regs. 1, 4(2)

Commencement Information

I1 S. 78 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)