183Amount of penalty for inaccuracy in taxpayer documentS
This
adran has no associated
Nodiadau Esboniadol
(1)This section sets out the penalty payable under section 182.
(2)For a deliberate inaccuracy, the penalty is 100% of the potential lost revenue.
(3)For a careless inaccuracy, the penalty is 30% of the potential lost revenue.
(4)In this section and sections 185 and 186 “potential lost revenue” has the meaning given in sections 187 to 190.
Modifications etc. (not altering text)
C1S. 183 applied by SSI 2015/3 reg. 39(2) (as inserted (1.4.2015) by The Scottish Landfill Tax (Administration) Amendment Regulations 2015 (S.S.I. 2015/152), regs. 1(2), 11)
Commencement Information
I1S. 183 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)