http://www.legislation.gov.uk/ssi/2020/73/contents/made

The Revenue Scotland and Tax Powers Act 2014 Amendment Regulations 2020

en

King's Printer for Scotland

2020-03-11

TAXES

These Regulations amend section 161 of the Revenue Scotland and Tax Powers Act 2014. As amended, section 161 provides that the taxpayer is liable to a penalty under the section if (and only if) the taxpayer’s failure to make a return continues after the end of the period of 3months beginning with the penalty date. The penalty under the section is £10 for each day that the failure continues during the 90 days beginning with the day after the end of the period referred to above. This amendment brings section 161 into line with sections 162 and 163, so that there is no need for a notification to be made under section 161 before an assessment can be made under section 179 of the Revenue Scotland and Tax Powers Act 2014. Regulation 1(2) provides that the instrument only applies where the filing date in section 161 occurs on or after the coming into force date of the instrument.