Revenue Scotland and Tax Powers Act 2014
2014 asp 16
The Act
Schedule 3 – Claims for Relief from Double Assessment and for Repayment
Assessment of penalties under paragraph 5
345.Paragraph 7 provides that, where a person becomes liable for a penalty under paragraph 5, Revenue Scotland must assess the penalty and then notify the person of this. The assessment of the penalty must be made within 12 months of the person becoming liable to the penalty.
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