Non-Domestic Rates (Scotland) Act 2020

29Offences in relation to information notices and notifications under section 28S

This adran has no associated Nodiadau Esboniadol

(1)A person commits an offence if the person knowingly provides false or misleading information in purported compliance with—

(a)an assessor information notice, or

(b)a local authority information notice.

(2)A person commits an offence if the person knowingly provides false or misleading information in a notification under section 28(2).

(3)A person who commits an offence under subsection (1) or (2) is liable on summary conviction to a fine not exceeding level 3 on the standard scale.

Commencement Information

I1S. 29(1)(a)(3) in force at 12.3.2020 see s. 44

I2S. 29(1)(b)(2) in force at 1.4.2021 by S.S.I. 2020/327, sch.