Revenue Scotland and Tax Powers Act 2014 section 112

Reimbursement arrangements: penalties

Section 112 enables the Scottish Ministers to make regulations imposing penalties on persons who breach their obligations under reimbursement arrangements established under section 111.

• Regulations may be made to penalise breaches of obligations under reimbursement arrangements set up to address unjustified enrichment
• Penalties may take the form of fixed penalties, daily penalties, or penalties calculated by reference to the amount of repayments the person would have owed to Revenue Scotland had the obligation been met
• The regulations may cover when penalties are payable, their amounts, how they are issued, and how they may be appealed or enforced, but they may not create criminal offences
• Regulations made under this section have the power to amend existing legislation, including the Revenue Scotland and Tax Powers Act 2014 itself