Revenue Scotland and Tax Powers Act 2014, Section 181 is up to date with all changes known to be in force on or before 05 March 2025. 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.
(1)The Scottish Ministers may by regulations make provision (or further provision) about penalties under this Chapter.
(2)Provision under subsection (1) includes provision—
(a)about the circumstances in which a penalty is payable,
(b)about the amounts of penalties,
(c)about the procedure for issuing penalties,
(d)about appealing penalties,
(e)about enforcing penalties.
(3)Regulations under subsection (1) may not create criminal offences.
(4)Regulations under subsection (1) may modify any enactment (including this Act).
(5)Regulations under subsection (1) do not apply to a failure which began before the date on which the regulations come into force.
Commencement Information
I1S. 181 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
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