http://www.legislation.gov.uk/asp/2024/14/section/49/enactedAggregates Tax and Devolved Taxes Administration (Scotland) Act 2024King's Printer for Scotland2024-11-12 Part 1Chapter 5 49 1 The Revenue Scotland and Tax Powers Act 2014 is modified as follows. 2 After section 216F (as inserted by section 48(2)) insert— 216G 1 If a person (“P”) satisfies Revenue Scotland or (on appeal) the tribunal that there is a reasonable excuse for a failure to comply with a requirement imposed by or under the AT(S) Act 2024 as described in section 216A(1), 216B(1), 216C(1), 216D(1), 216E(1) or 216F(1), liability to a penalty does not arise in relation to that failure. 2 For the purposes of subsection (1)— a an insufficiency of funds is not a reasonable excuse unless attributable to events outside P's control, b where P relies on any other person to do anything, that is not a reasonable excuse unless P took reasonable care to avoid the failure, and c where P had a reasonable excuse for the failure but the excuse has ceased, P is to be treated as having continued to have the excuse if the failure is remedied without unreasonable delay after the excuse ceased. 216H 1 If a person becomes liable to a penalty under this Chapter, Revenue Scotland must— a assess the penalty, and b notify the person. 2 A penalty under this Chapter must be paid before the end of the period of 30 days beginning with the day on which the notification of the penalty is issued. 3 An assessment of a penalty under this Chapter— a is to be treated for enforcement purposes as an assessment to tax, and b may be combined with an assessment to tax. 4 An assessment of a penalty under this Chapter must be made within the period of 12 months beginning with whichever is the later of— a the date on which the person became liable to the penalty, or b the date on which Revenue Scotland first became aware of the person’s liability to the penalty. 216I 1 The Scottish Ministers may by regulations make provision (or further provision) about penalties under this Chapter. 2 Provision under subsection (1) includes provision— a about the circumstances in which a penalty is payable, b about the amounts of penalties, c about the procedure for issuing penalties, d about appealing penalties, e about enforcing penalties. 3 Regulations under subsection (1) may not create criminal offences. 4 Regulations under subsection (1) may modify any enactment (including this Act). 5 Regulations under subsection (1) do not apply to a failure which began before the date on which the regulations come into force. . 3 In section 254 (subordinate legislation), in subsection (3), after paragraph (l) insert— la section 216I(1), .