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 196
Daily default penalties for failure to comply or obstruction
Section 196 provides for additional daily penalties where a person continues to fail to comply with an investigation requirement or continues to obstruct an investigation after an initial penalty has been imposed.
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.