175Reduction in penalty under sections 159 to 167 for disclosure
(1)Revenue Scotland may reduce a penalty under sections 159 to 167 where P discloses information which has been withheld by a failure to make a return (“relevant information”).
(2)P discloses relevant information by—
(a)telling Revenue Scotland about it,
(b)giving Revenue Scotland reasonable help in quantifying any tax unpaid by reason of its having been withheld, and
(c)allowing Revenue Scotland access to records for the purpose of checking how much tax is so unpaid.
(3)Reductions under this section may reflect—
(a)whether the disclosure was prompted or unprompted, and
(b)the quality of the disclosure.
(4)Disclosure of relevant information—
(a)is “unprompted” if made at a time when P has no reason to believe that Revenue Scotland has discovered or is about to discover the relevant information, and
(b)otherwise, is “prompted”.
(5)In relation to disclosure, “quality” includes timing, nature and extent.