- Draft legislation
This is a draft item of legislation. This draft has since been made as a Scottish Statutory Instrument: The Revenue Scotland and Tax Powers Act (Reimbursement Arrangements) Regulations 2015 No. 131
9.—(1) The provisions in paragraphs 5 to 8 of Schedule 3 to the Act (penalties relating to records) apply to a failure to comply with regulation 6 as they apply to a failure to comply with paragraph 3 of Schedule 3 to the Act (duty to keep and preserve records).
(2) The penalty for failure to comply with a notice given under regulation 7(1) is £300 and a further penalty not exceeding £60 for each subsequent day on which the failure continues.
(3) A claimant who fails to comply with regulation 5 is liable to a penalty of 100% of the amount of any repayment to Revenue Scotland that the claimant is required to make by virtue of regulation 4(d) and (e), but section 218 of the Act (interest on penalties) must not apply to such a penalty.
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