# Revenue Scotland and Tax Powers Act 2014, Section 211: Interaction of penalties under section 209 with other penalties


The amount of a penalty for which P is liable under section 209 is to be reduced by the amount of any other penalty incurred by P (other than a penalty under Chapter 2), if the amount of the penalty is determined by reference to the same liability to tax.

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Source: https://www.legislation.gov.uk/asp/2014/16/section/211 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-211
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.