Revenue Scotland and Tax Powers Act 2014 section 208

Power to change penalty provisions in Chapter 4

Section 208 grants the Scottish Ministers the power to make regulations changing or adding to the penalty rules relating to investigations, with certain limitations on that power.

• The Scottish Ministers may make regulations about investigation-related penalties, but not about the tax-related penalty under section 206.
• Regulations may cover when penalties are payable, their amounts, how they are issued, and how they may be appealed or enforced.
• The regulations cannot create criminal offences but can modify existing legislation, including the Act itself.
• Any new or changed penalty rules only apply to failures or obstructions that begin on or after the date the regulations come into force — they do not apply retrospectively.