147.Penalties imposed under section 30 (for failure to comply with an assessor information notice) are initially payable to the assessor. But the assessor does not retain the penalties – section 32 requires assessors to then pay the penalties into the Scottish Consolidated Fund. Subsection (2) allows assessors to deduct reasonable expenses before doing so. Subsection (3) enables the Scottish Ministers to make further provision in regulations (subject to the negative procedure) about the expenses that can be deducted.