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Revenue Scotland and Tax Powers Act 2014
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195Penalties for failure to comply or obstruction
This section has no associated Explanatory Notes
(1)This section applies to a person who—
(a)fails to comply with an information notice, or
(b)deliberately obstructs a designated officer or a person authorised by the officer in the course of an inspection or in the exercise of a power that has been approved by the tribunal under section 147.
(2)The person is liable to a penalty of £300.
(3)The reference to a person who fails to comply with an information notice includes a person who conceals, destroys or otherwise disposes of (or arranges for the concealment, destruction or disposal of) a document in breach of section 198 or 199.
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