{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-157",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-157.json",
  "legislation": "asp/2014/16",
  "legislation_title": "Revenue Scotland and Tax Powers Act 2014",
  "legislation_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014",
  "path": "section/157",
  "kind": "section",
  "number": "157",
  "heading": "Penalties: overview",
  "text": "This Part is arranged as follows—\nChapter 2 sets out penalties relating to failure to make tax returns or to pay tax,\nChapter 3 sets out penalties relating to inaccuracies,\nChapter 4 sets out penalties relating to investigations, and\nChapter 5 sets out other administrative penalties.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 157 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2014/16/section/157",
    "retrieved_at": "2026-10-29T20:14:01.828273+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}