Revenue Scotland and Tax Powers Act 2014 section 80

Power to change penalty provisions in sections 76 to 79

Section 80 grants the Scottish Ministers a regulation-making power to amend or supplement the penalty rules for failures to make returns on time (as set out in sections 76 to 79).

• Scottish Ministers may make regulations introducing new or additional provisions about penalties for late tax returns
• Regulations may cover when penalties apply, their amounts, how they are issued, how they can be appealed, and how they are enforced
• The regulation-making power cannot be used to create criminal offences, but it can modify existing legislation including the Act itself
• Any new regulations only apply to failures that begin on or after the date the regulations come into force — they do not apply retrospectively