Section 183 Amount of penalty for inaccuracy in taxpayer documentI1C1C2
(1)
This section sets out the penalty payable under section 182.
(2)
For a deliberate inaccuracy, the penalty is 100% of the potential lost revenue.
(3)
For a careless inaccuracy, the penalty is 30% of the potential lost revenue.
(4)
In this section and sections 185 and 186 “potential lost revenue” has the meaning given in sections 187 to 190.
Annotations
Modifications
- C1
S. 183 applied by SSI 2015/3 reg. 39(2) (as inserted (1.4.2015) by The Scottish Landfill Tax (Administration) Amendment Regulations 2015 (S.S.I. 2015/152), regs. 1(2), 11)
- C2
S. 183 applied (1.4.2026) by The Scottish Aggregates Tax (Administration) Regulations 2025 (S.S.I. 2025/374), regs. 1(3), 7
Commencement
- I1
S. 183 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)