Revenue Scotland and Tax Powers Act 2014

196Daily default penalties for failure to comply or obstructionS
This section has no associated Explanatory Notes

(1)This section applies if the failure or obstruction mentioned in section 195(1) continues after the date on which a penalty is imposed under that section in respect of the failure or obstruction.

(2)The person is liable to a further penalty or penalties not exceeding £60 for each subsequent day on which the failure or obstruction continues.

Commencement Information

I1S. 196 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)