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Revenue Scotland and Tax Powers Act 2014
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CHAPTER 1Penalties: introductory
Overview
157Penalties: overview
This Part is arranged as follows—
Chapter 2 sets out penalties relating to failure to make tax returns or to pay tax,
Chapter 3 sets out penalties relating to inaccuracies,
Chapter 4 sets out penalties relating to investigations, and
Chapter 5 sets out other administrative penalties.
Double jeopardy
158Double jeopardy
A person is not liable to a penalty under this Act in respect of anything in respect of which the person has been convicted of an offence.
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