PART 8Penalties

CHAPTER 2Penalties for failure to make returns or pay tax

Penalties under Chapter 2: general

I1177Special reduction in penalty under Chapter 2

1

Revenue Scotland may reduce a penalty under this Chapter if it thinks it right to do so because of special circumstances.

2

In subsection (1) “special circumstances” does not include—

a

ability to pay, or

b

the fact that a potential loss of revenue from one taxpayer is balanced by a potential over-payment by another.

3

In subsection (1) the reference to reducing a penalty includes a reference to—

a

remitting a penalty entirely,

b

suspending a penalty, and

c

agreeing a compromise in relation to proceedings for a penalty.

4

In this section references to a penalty include references to any interest in relation to the penalty.

5

The powers in this section also apply after a decision of a tribunal or a court in relation to the penalty.