Revenue Scotland and Tax Powers Act 2014
2014 asp 16
The Act
Part 8 – Penalties
Chapter 4 — Penalties Relating to Investigations
Section 200 – Failure to comply with time limit
238.This section provides that a penalty is not payable by a person failing to comply with an information notice or obstructing an officer during an investigation if a designated officer allows them further limited time to correct the failure and the person then does so.
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