Explanatory Notes

Revenue Scotland and Tax Powers Act 2014

2014 asp 16

24 September 2014

The Act

Part 6 – Tax Returns, Enquiries and Assessments

Chapter 2 — Taxpayer Duties to Keep and Preserve Records

Penalties for failing to keep and preserve records

Section 80 – Power to change penalty provisions in sections 76 to 79

117. This section provides a regulation-making power for the Scottish Ministers to make provision, or further provision, about penalties under Chapter 2 of Part 6. Such regulations are subject to the affirmative procedure, may not create criminal offences but may modify any enactment. Regulations under this section do not apply to a failure which began before the date on which the regulations came into force.