{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-185",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-185.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/185",
  "kind": "section",
  "number": "185",
  "heading": "Penalty for inaccuracy in taxpayer document attributable to another person",
  "text": "(1) A penalty is payable by a person (“T”) where—\n(a) another person (“P”) gives Revenue Scotland a document of a kind mentioned in the table in section 182,\n(b) the document contains a relevant inaccuracy, and\n(c) the inaccuracy was attributable—\n(i) to T deliberately supplying false information to P (whether directly or indirectly), or\n(ii) to T deliberately withholding information from P,\nwith the intention of the document containing the inaccuracy.\n(2) A “relevant inaccuracy” is an inaccuracy which amounts to, or leads to—\n(a) an understatement of a liability to tax,\n(b) a false or inflated statement of a loss, exemption or relief, or\n(c) a false or inflated claim for relief or to repayment of tax.\n(3) A penalty is payable by T under this section in respect of an inaccuracy whether or not P is liable to a penalty under section 182 in respect of the same inaccuracy.\n(4) The penalty payable under this section is 100% of the potential lost revenue.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 185 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/185",
    "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."
}