Part 5Enforcement of the levy and penalties
Chapter 3Penalties
Power to change penalty provisions
69Power to change penalty provisions
(1)
The Scottish Ministers may by regulations make further provision about penalties under this Part.
(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 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.
(6)
Regulations under subsection (1) are subject to the affirmative procedure.