{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-79",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-79.json",
  "legislation": "asp/2014/16",
  "legislation_title": "Revenue Scotland and Tax Powers Act 2014",
  "legislation_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014",
  "path": "section/79",
  "kind": "section",
  "number": "79",
  "heading": "Enforcement of penalties under section 76",
  "text": "(1) A penalty under section 76 must be paid—\n(a) before the end of the period of 30 days beginning with the date on which the notification under section 78 was issued,\n(b) if a notice of review against the penalty is given, before the end of the period of 30 days beginning with the date on which the review is concluded,\n(c) if, following review, mediation is entered into, before the end of the period of 30 days beginning with the date either Revenue Scotland or the person who gave the notice of review gave notice of withdrawal from mediation, or\n(d) if a notice of an appeal against the penalty is given, before the end of the period of 30 days beginning with the date on which the appeal is determined or withdrawn.\n(2) A penalty under section 76 is to be treated for enforcement purposes as an assessment to tax.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "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)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 79 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2014/16/section/79",
    "retrieved_at": "2026-10-29T20:14:01.828273+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}