# Revenue Scotland and Tax Powers Act 2014, Section 185: Penalty for inaccuracy in taxpayer document attributable to another person


(1) A penalty is payable by a person (“T”) where—
(a) another person (“P”) gives Revenue Scotland a document of a kind mentioned in the table in section 182,
(b) the document contains a relevant inaccuracy, and
(c) the inaccuracy was attributable—
(i) to T deliberately supplying false information to P (whether directly or indirectly), or
(ii) to T deliberately withholding information from P,
with the intention of the document containing the inaccuracy.
(2) A “relevant inaccuracy” is an inaccuracy which amounts to, or leads to—
(a) an understatement of a liability to tax,
(b) a false or inflated statement of a loss, exemption or relief, or
(c) a false or inflated claim for relief or to repayment of tax.
(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.
(4) The penalty payable under this section is 100% of the potential lost revenue.

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Source: https://www.legislation.gov.uk/asp/2014/16/section/185 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-185
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.