Revenue Scotland and Tax Powers Act 2014
2014 asp 16
The Act
Part 8 – Penalties
Chapter 3 — Penalties Relating to Inaccuracies
Section 191 – Special reduction in penalty under this Chapter
228.This section provides that Revenue Scotland may reduce a penalty (including any interest applied) if it thinks it reasonable to do so because of special circumstances and the penalty is applied under sections 182, 185 and 186. A person’s ability to pay tax or the fact that a potential loss of revenue from one taxpayer is balanced by a potential over-payment of another are not reasons under which the penalty can be reduced.
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