# Revenue Scotland and Tax Powers Act 2014, Section 176: Suspension of penalty under sections 168 to 173 during currency of agreement for deferred payment


(1) This section applies if—
(a) P fails to pay an amount of tax when it becomes due and payable,
(b) P makes a request to Revenue Scotland that payment of the amount of tax be deferred, and
(c) Revenue Scotland agrees that payment of that amount may be deferred for a period (“the deferral period”).
(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.
(3) But if—
(a) P breaks the agreement, and
(b) Revenue Scotland serves on P a notice specifying any penalty to which P would become liable (ignoring subsection (2)),
P becomes liable to that penalty at the date of the notice.
(4) P breaks an agreement if—
(a) P fails to pay the amount of tax in question when the deferral period ends, or
(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.
(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.

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Source: https://www.legislation.gov.uk/asp/2014/16/section/176 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-176
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.