# Revenue Scotland and Tax Powers Act 2014, Section 183: Amount of penalty for inaccuracy in taxpayer document


(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.

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Source: https://www.legislation.gov.uk/asp/2014/16/section/183 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-183
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.