Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 8 S Penalties

CHAPTER 3 S Penalties relating to inaccuracies

Penalty for inaccuracy attributable to another person S

185 Penalty for inaccuracy in taxpayer document attributable to another person S

(1) A penalty is payable by a person (“T”) where—

(a) another person (“P”) gives Revenue Scotland a document of a kind mentioned in the table in section 182,

(b) the document contains a relevant inaccuracy, and

(c) the inaccuracy was attributable—

(i) to T deliberately supplying false information to P (whether directly or indirectly), or

(ii) to T deliberately withholding information from P,

with the intention of the document containing the inaccuracy.

(2) A “relevant inaccuracy” is an inaccuracy which amounts to, or leads to—

(a) an understatement of a liability to tax,

(b) a false or inflated statement of a loss, exemption or relief, or

(c) a false or inflated claim for relief or to repayment of tax.

(3) A penalty is payable by T under this section in respect of an inaccuracy whether or not P is liable to a penalty under section 182 in respect of the same inaccuracy.

(4) The penalty payable under this section is 100% of the potential lost revenue.

Commencement Information

I1 S. 185 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)