Revenue Scotland and Tax Powers Act 2014 Explanatory Notes

Chapter 1 — Penalties: Introductory
Overview
Section 157 – Penalties: overview

200.This section provides an overview of the structure of Part 8 of the Act.

Double jeopardy
Section 158 – Double jeopardy

201.This section provides that a person is not liable to any penalty under the Act if the person has already been convicted of an offence on the same matter.

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