PART 8Penalties
CHAPTER 3Penalties relating to inaccuracies
Penalty for inaccuracy attributable to another person
I1185Penalty for inaccuracy in taxpayer document attributable to another person
1
A penalty is payable by a person (“T”) where—
a
another person (“P”) gives Revenue Scotland a document of a kind mentioned in the table in section 182,
b
the document contains a relevant inaccuracy, and
c
the inaccuracy was attributable—
i
to T deliberately supplying false information to P (whether directly or indirectly), or
ii
to T deliberately withholding information from P,
with the intention of the document containing the inaccuracy.
2
A “relevant inaccuracy” is an inaccuracy which amounts to, or leads to—
a
an understatement of a liability to tax,
b
a false or inflated statement of a loss, exemption or relief, or
c
a false or inflated claim for relief or to repayment of tax.
3
A penalty is payable by T under this section in respect of an inaccuracy whether or not P is liable to a penalty under section 182 in respect of the same inaccuracy.
4
The penalty payable under this section is 100% of the potential lost revenue.