Revenue Scotland and Tax Powers Act 2014 section 181

Power to change penalty provisions in Chapter 2

Section 181 grants the Scottish Ministers a broad regulation-making power to amend or supplement the penalty rules contained in Chapter 2 of the Act.

• Scottish Ministers may make regulations introducing new penalty provisions or changing existing ones under Chapter 2
• Regulations can cover when penalties apply, how much they are, how they are issued, how they can be appealed, and how they are enforced
• The regulation-making power cannot be used to create criminal offences
• Any new or amended penalty rules apply only to failures occurring on or after the date the regulations come into force — they do not apply retrospectively