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 195
Penalties for failure to comply or obstruction
Section 195 imposes a fixed penalty of £300 on any person who fails to comply with an information notice issued by Revenue Scotland or who deliberately obstructs an officer carrying out an investigation.
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.