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Revenue Scotland and Tax Powers Act 2014, Section 185 is up to date with all changes known to be in force on or before 18 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(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.
Commencement Information
I1S. 185 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
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