Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Revenue Scotland and Tax Powers Act 2014 section 174
Interaction of penalties under Chapter 2 with other penalties
Section 174 prevents a taxpayer from being penalised twice for the same underlying tax liability by requiring that certain penalties are reduced where another penalty has already been charged on the same liability.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.