Revenue Scotland and Tax Powers Act 2014 section 194

Power to change penalty provisions in Chapter 3

Section 194 grants the Scottish Ministers the power to make or amend regulations concerning penalties under Chapter 3 of the Act, while setting out the scope and limitations of that power.

• Scottish Ministers may create or amend regulations about penalties, covering circumstances, amounts, procedures, appeals and enforcement
• This regulation-making power cannot be used to create new criminal offences
• Regulations may modify existing legislation, including the Act itself
• Any new regulations only apply prospectively — they do not apply to failures that began, or inaccuracies in documents provided, before the regulations come into force

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