# Revenue Scotland and Tax Powers Act 2014, Section 174: Interaction of penalties under Chapter 2 with other penalties


Where P is liable to a penalty under this Chapter which is determined by reference to a liability to tax, the amount of that penalty is to be reduced by the amount of any other penalty incurred by P (other than a penalty under this Chapter or section 209), if the amount of the penalty is determined by reference to the same liability to tax.

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Source: https://www.legislation.gov.uk/asp/2014/16/section/174 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-174
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.