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Revenue Scotland and Tax Powers Act 2014
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78Assessment of penalties under section 76
This section has no associated Explanatory Notes
(1)Where a person becomes liable to a penalty under section 76, Revenue Scotland must—
(a)assess the penalty, and
(b)notify the person.
(2)An assessment of a penalty under section 76 must be made within the period of 12 months beginning with the date on which the person became liable to the penalty.
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