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Revenue Scotland and Tax Powers Act 2014

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This is the original version (as it was originally enacted).

78Assessment of penalties under section 76
This section has no associated Explanatory Notes

(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.

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