{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-176",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-176.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/176",
  "kind": "section",
  "number": "176",
  "heading": "Suspension of penalty under sections 168 to 173 during currency of agreement for deferred payment",
  "text": "(1) This section applies if—\n(a) P fails to pay an amount of tax when it becomes due and payable,\n(b) P makes a request to Revenue Scotland that payment of the amount of tax be deferred, and\n(c) Revenue Scotland agrees that payment of that amount may be deferred for a period (“the deferral period”).\n(2) If P would (ignoring this subsection) become liable, between the date on which P makes the request and the end of the deferral period, to a penalty under sections 168 to 173 for failing to pay that amount, P is not liable to that penalty.\n(3) But if—\n(a) P breaks the agreement, and\n(b) Revenue Scotland serves on P a notice specifying any penalty to which P would become liable (ignoring subsection (2)),\nP becomes liable to that penalty at the date of the notice.\n(4) P breaks an agreement if—\n(a) P fails to pay the amount of tax in question when the deferral period ends, or\n(b) the deferral is subject to P complying with a condition (including a condition that part of the amount be paid during the deferral period) and P fails to comply with it.\n(5) If the agreement mentioned in subsection (1)(c) is varied at any time by a further agreement between P and Revenue Scotland, this section applies from that time to the agreement as varied.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 176 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/176",
    "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."
}