The Act Part 8 – Penalties Chapter 4 — Penalties Relating to Investigations Section 201 – Reasonable excuse for failure to comply or obstruction
239.This section provides for a person not being liable to a fixed or daily penalty (under section 195 and 196) for failure to comply with an information notice or obstructing a designated officer (or a person authorised by that officer) during an inspection, if the person satisfies Revenue Scotland or (on appeal) the tribunal that there is reasonable excuse. The section defines some circumstances which would not be accepted as reasonable excuse.