Revenue Scotland and Tax Powers Act 2014 section 216

Power to change penalty provisions in Chapter 5

Section 216 grants the Scottish Ministers the power to make regulations changing or adding to the penalty provisions contained in Chapter 5 of the Act.

• Scottish Ministers may make regulations introducing new or additional provisions about penalties under Chapter 5, covering matters such as when penalties are payable, their amounts, how they are issued, appealed, and enforced.
• These regulation-making powers cannot be used to create criminal offences.
• The regulations may modify existing legislation, including the Revenue Scotland and Tax Powers Act 2014 itself.
• Any regulations made under this power do not apply retrospectively — they cannot apply to a failure that began before the date the regulations come into force.