# Revenue Scotland and Tax Powers Act 2014, Section 231: Penalty


(1) This section applies if the third party fails to comply with the notice.
(2) The third party is liable to a penalty of £300.
(3) Sections 201 to 203 (assessment and enforcement of penalties) apply in relation to a penalty under this section as they apply in relation to a penalty under section 195 (and references in those provisions to an information notice include a notice under this Chapter).

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Source: https://www.legislation.gov.uk/asp/2014/16/section/231 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-231
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.