32Payment of penalties into the Scottish Consolidated Fund
This section has no associated Explanatory Notes
(1)An assessor must pay any money recovered under or by virtue of section 30 into the Scottish Consolidated Fund.
(2)But an assessor may do so after deduction of reasonable expenses incurred in relation to the giving of penalty notices under section 30 and the collection of penalties.
(3)The Scottish Ministers may by regulations make provision about the expenses that may be deducted under subsection (2).
(4)Regulations under subsection (3) are subject to the negative procedure.