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 231
Penalty
Section 231 sets out the penalty that applies when a third party fails to comply with a notice requiring them to provide information or documents in connection with a tax liability of another person.
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.