Part 5

Enforcement of the levy and penalties
Chapter 3

Penalties

Power to change penalty provisions

Power to change penalty provisions
69
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.