PART 8Penalties
CHAPTER 4Penalties relating to investigations
Penalties under Chapter 4: general
204Increased daily default penalty
1
This section applies if—
a
a penalty under section 196 is assessed under section 202 in respect of a person’s failure to comply with a notice under section 127,
b
the failure continues for more than 30 days beginning with the date on which notification of that assessment was issued, and
c
the person has been told that an application may be made under this section for an increased daily penalty to be imposed.
2
If this section applies, a designated officer may make an application to the tribunal for an increased daily penalty to be imposed on the person.
3
If the tribunal decides that an increased daily penalty should be imposed, then for each applicable day on which the failure continues—
a
the person is not liable to a penalty under section 196 for the failure, and
b
the person is liable instead to a penalty under this section of an amount determined by the tribunal.
4
The tribunal may not determine an amount exceeding £1,000 for each applicable day.
5
In determining the amount the tribunal must have regard to—
a
the likely cost to the person of complying with the notice,
b
any benefits to the person of not complying with it, and
c
any benefits to anyone else resulting from the person’s non-compliance.
6
If a person becomes liable to a penalty under this section, Revenue Scotland must notify the person.
7
The notification must specify the day from which the increased penalty is to apply.
8
That day and any subsequent day is an “applicable day” for the purposes of subsection (3).