{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-190",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-190.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/190",
  "kind": "section",
  "number": "190",
  "heading": "Potential lost revenue: delayed tax",
  "text": "(1) Where an inaccuracy resulted in an amount of tax being declared later than it should have been (“the delayed tax”), the potential lost revenue is—\n(a) 5% of the delayed tax for each year of the delay, or\n(b) a percentage of the delayed tax, for each separate period of delay of less than a year, equating to 5% per year.\n(2) This section does not apply to a case to which section 189 applies.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 190 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/190",
    "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."
}