Chwilio Deddfwriaeth

Chwiliad Uwch

Revenue Scotland and Tax Powers Act 2014

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

CHAPTER 1Penalties: introductory

Overview

157Penalties: overview
Nodiadau EsboniadolDangos EN

This Part is arranged as follows—

  • Chapter 2 sets out penalties relating to failure to make tax returns or to pay tax,

  • Chapter 3 sets out penalties relating to inaccuracies,

  • Chapter 4 sets out penalties relating to investigations, and

  • Chapter 5 sets out other administrative penalties.

Double jeopardy

158Double jeopardy
Nodiadau EsboniadolDangos EN

A person is not liable to a penalty under this Act in respect of anything in respect of which the person has been convicted of an offence.

Yn ôl i’r brig

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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.

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