Revenue Scotland and Tax Powers Act 2014 section 157

Penalties: overview

Section 157 provides an overview of the penalty provisions contained in Part 10 of the Act, setting out how the different chapters within that part are organised by type of penalty.

• Chapter 2 covers penalties for failing to submit tax returns or failing to pay tax on time.
• Chapter 3 covers penalties for inaccuracies in tax documents or information provided to Revenue Scotland.
• Chapter 4 covers penalties related to non-compliance during Revenue Scotland investigations.
• Chapter 5 covers other administrative penalties not falling within the earlier chapters.