Revenue Scotland and Tax Powers Act 2014, Section 197 is up to date with all changes known to be in force on or before 03 March 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.
(1)This section applies if—
(a)in complying with an information notice, a person provides inaccurate information or produces a document that contains an inaccuracy, and
(b)condition A, B or C is met.
(2)Condition A is that the inaccuracy is careless or deliberate.
(3)An inaccuracy is careless if it is due to a failure by the person to take reasonable care.
(4)Condition B is that the person knows of the inaccuracy at the time the information is provided or the document produced but does not inform Revenue Scotland at that time.
(5)Condition C is that the person—
(a)discovers the inaccuracy some time later, and
(b)fails to take reasonable steps to inform Revenue Scotland.
(6)The person is liable to a penalty not exceeding £3,000.
(7)Where the information or document contains more than one inaccuracy, a penalty is payable for each inaccuracy.
Commencement Information
I1S. 197 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
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