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 192
Reduction in penalty under this Chapter for disclosure
Section 192 explains how penalties for inaccuracies and failures to disclose may be reduced by Revenue Scotland where a person voluntarily discloses the problem and cooperates in putting it right.
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.