# Revenue Scotland and Tax Powers Act 2014, Section 205: Enforcement of increased daily default penalty


(1) A penalty under section 204 must be paid before the end of the period of 30 days beginning with the date on which the notification of the penalty is issued.
(2) A penalty under section 204 is to be treated for enforcement purposes as an assessment to tax.

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Source: https://www.legislation.gov.uk/asp/2014/16/section/205 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-205
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.