- Latest available (Revised)
- Point in Time (11/03/2020)
- Original (As enacted)
Point in time view as at 11/03/2020.
Revenue Scotland and Tax Powers Act 2014, Section 204 is up to date with all changes known to be in force on or before 17 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
(1)This section applies if—
(a)a penalty under section 196 is assessed under section 202 in respect of a person's failure to comply with a notice under section 127,
(b)the failure continues for more than 30 days beginning with the date on which notification of that assessment was issued, and
(c)the person has been told that an application may be made under this section for an increased daily penalty to be imposed.
(2)If this section applies, a designated officer may make an application to the tribunal for an increased daily penalty to be imposed on the person.
(3)If the tribunal decides that an increased daily penalty should be imposed, then for each applicable day on which the failure continues—
(a)the person is not liable to a penalty under section 196 for the failure, and
(b)the person is liable instead to a penalty under this section of an amount determined by the tribunal.
(4)The tribunal may not determine an amount exceeding £1,000 for each applicable day.
(5)In determining the amount the tribunal must have regard to—
(a)the likely cost to the person of complying with the notice,
(b)any benefits to the person of not complying with it, and
(c)any benefits to anyone else resulting from the person's non-compliance.
(6)If a person becomes liable to a penalty under this section, Revenue Scotland must notify the person.
(7)The notification must specify the day from which the increased penalty is to apply.
(8)That day and any subsequent day is an “applicable day” for the purposes of subsection (3).
Commencement Information
I1S. 204 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
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.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: