# Revenue Scotland and Tax Powers Act 2014, Section 157: Penalties: overview


This Part is arranged as follows—
Chapter 2 sets out penalties relating to failure to make tax returns or to pay tax,
Chapter 3 sets out penalties relating to inaccuracies,
Chapter 4 sets out penalties relating to investigations, and
Chapter 5 sets out other administrative penalties.

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Source: https://www.legislation.gov.uk/asp/2014/16/section/157 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-157
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.