{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-183",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-183.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/183",
  "kind": "section",
  "number": "183",
  "heading": "Amount of penalty for inaccuracy in taxpayer document",
  "text": "(1) This section sets out the penalty payable under section 182.\n(2) For a deliberate inaccuracy, the penalty is 100% of the potential lost revenue.\n(3) For a careless inaccuracy, the penalty is 30% of the potential lost revenue.\n(4) In this section and sections 185 and 186 “potential lost revenue” has the meaning given in sections 187 to 190.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "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)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "S. 183 applied (1.4.2026) by The Scottish Aggregates Tax (Administration) Regulations 2025 (S.S.I. 2025/374), regs. 1(3), 7"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 183 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/183",
    "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."
}