# Revenue Scotland and Tax Powers Act 2014, Section 200: Failure to comply with time limit


A failure by a person to do anything required to be done within a limited period of time does not give rise to liability to a penalty under section 195 or 196 if the person did it within such further time (if any) as a designated officer may have allowed.

---
Source: https://www.legislation.gov.uk/asp/2014/16/section/200 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-200
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.