Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 8 S Penalties

CHAPTER 1 S Penalties: introductory

Overview S

157 Penalties: overview S

This Part is arranged as follows—

• Chapter 2 sets out penalties relating to failure to make tax returns or to pay tax,

• Chapter 3 sets out penalties relating to inaccuracies,

• Chapter 4 sets out penalties relating to investigations, and

• Chapter 5 sets out other administrative penalties.

Commencement Information

I1 S. 157 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

Double jeopardy S

158 Double jeopardy S

A person is not liable to a penalty under this Act in respect of anything in respect of which the person has been convicted of an offence.

Commencement Information

I2 S. 158 in force at 16.2.2015 for specified purposes by S.S.I. 2015/18, art. 2, sch. 1