Explanatory Notes

Revenue Scotland and Tax Powers Act 2014

2014 asp 16

24 September 2014

The Act

Part 8 – Penalties

Chapter 1 — Penalties: Introductory
Section 157 – Penalties: overview

200.This section provides an overview of the structure of Part 8 of the Act.

Double jeopardy
Section 158 – Double jeopardy

201.This section provides that a person is not liable to any penalty under the Act if the person has already been convicted of an offence on the same matter.