Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 8 Penalties

CHAPTER 4 Penalties relating to investigations

Penalties under Chapter 4: general

205 Enforcement of increased daily default penalty

(1) A penalty under section 204 must be paid before the end of the period of 30 days beginning with the date on which the notification of the penalty is issued.

(2) A penalty under section 204 is to be treated for enforcement purposes as an assessment to tax.