# Revenue Scotland and Tax Powers Act 2014, Paragraph 9


(1) The Scottish Ministers may by regulations make provision (or further provision) about penalties under paragraphs 5 to 8.
(2) Regulations under sub-paragraph (1) may include provision—
(a) about the circumstances in which a penalty is payable,
(b) about the amounts of penalties,
(c) about the procedure for issuing penalties,
(d) about appealing penalties,
(e) about enforcing penalties.
(3) Regulations under sub-paragraph (1) may not create criminal offences.
(4) Regulations under sub-paragraph (1) may modify any enactment (including this Act).
(5) Regulations under sub-paragraph (1) do not apply to a failure which began before the date on which the regulations come into force.

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Source: https://www.legislation.gov.uk/asp/2014/16/schedule/3/paragraph/9 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/schedule-3/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.