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19(1)Section 210 (amount of penalty for failure to register for tax etc.) is amended as follows.
(2)In the section title, for “failure to register for tax etc.” substitute “failure to comply with relevant requirement”.
(3)For subsection (4) substitute—
“(4)The potential lost revenue is the amount of tax (if any) for which P is liable for the following period—
(a)in the case of the relevant requirement specified in section 209(1)(a)(i) or (ii) (relating to registration), the period—
(i)beginning on the date with effect from which P is required in accordance with that requirement to be registered, and
(ii)ending on the date on which Revenue Scotland received notification of, or otherwise became fully aware of, P’s liability to be registered,
(b)in the case of the relevant requirement specified in section 209(1)(a)(iii) (relating to tax representatives for air departure tax), the period—
(i)beginning on the date with effect from which P is required in accordance with that requirement to appoint a tax representative, and
(ii)ending on the date on which Revenue Scotland received notification, or otherwise became fully aware, that P had appointed a tax representative, and
(c)in the case of the relevant requirement specified in section 209(1)(a)(iv) (security for air departure tax), the period—
(i)beginning on the date with effect from which P is required in accordance with that requirement to provide security, and
(ii)ending on the date on which Revenue Scotland received the security.”.
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