Section 78 Assessment of penalties under section 76I1C1
(1)
Where a person becomes liable to a penalty under section 76, Revenue Scotland must—
(a)
assess the penalty, and
(b)
notify the person.
(2)
An assessment of a penalty under section 76 must be made within the period of 12 months beginning with the date on which the person became liable to the penalty.
Annotations
Modifications
- C1
Ss. 76-79 applied (1.4.2015) by The Revenue Scotland and Tax Powers Act (Record Keeping) Regulations 2015 (S.S.I. 2015/130), regs. 1, 4(2)
Commencement
- I1
S. 78 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)