PART 8Penalties
CHAPTER 5Other administrative penalties
Penalties for failure to register for tax etc.
209Penalty for failure to register for tax etc.
1
A penalty is payable by a person (“P”) where—
a
P fails to comply with a requirement imposed by or under section 22 or 23 of the LT(S) Act 2014 (“a relevant requirement”), and
b
the failure was—
i
deliberate on P’s part (“a deliberate failure”), or
ii
careless on P’s part (“a careless failure”).
2
A failure is careless if it is due to a failure by P to take reasonable care.
3
A failure by P to comply with a relevant requirement, which was neither deliberate nor careless on P’s part at an earlier time, is to be treated as careless if P—
a
discovered the failure at some later time, and
b
did not take reasonable steps to inform Revenue Scotland.
4
Section 210 sets out the penalty under this section.