Revenue Scotland and Tax Powers Act 2014
2014 asp 16
The Act
Part 8 – Penalties
Chapter 4 — Penalties Relating to Investigations
Section 208 – Power to change penalty provisions in Chapter 4
246.This section provides a regulation-making power for the Scottish Ministers to make provision, or further provision, about penalties under Chapter 4 of Part 8. Such regulations are subject to the affirmative procedure, may not create criminal offences but may modify any enactment. Regulations under this section do not apply to a failure which began before the date on which the regulations came into force.
- Blaenorol
- Nodiadau Esboniadol Tabl o’r Cynnwys
- Nesaf