Revenue Scotland and Tax Powers Act 2014
2014 asp 16
The Act
Part 6 – Tax Returns, Enquiries and Assessments
Chapter 2 — Taxpayer Duties to Keep and Preserve Records
Penalties for failing to keep and preserve records
Section 78 – Assessment of penalties under section 76
115.This section provides that, where a person becomes liable for a penalty under section 76, Revenue Scotland must assess the penalty and then notify the person of this. The assessment of the penalty must be made within 12 months of the person becoming liable to the penalty.
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