# Revenue Scotland and Tax Powers Act 2014, Section 78: Assessment of penalties under section 76


(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.

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Source: https://www.legislation.gov.uk/asp/2014/16/section/78 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-78
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.