Commentary on Provisions Part 5 – Enforcement of the levy and penalties Chapter 3 – Penalties Section 69 – Power to change penalty provisions
108.This section gives the Scottish Ministers power to make further provision by regulations about penalties, including making amendments to this Act or other legislation (subsections (1) and (4)). Provision which can be made includes provision about the circumstances in which a penalty is payable, the amounts of the penalties, issuing procedures and enforcement of penalties (subsection (2)), but the power cannot be used to create criminal offences (subsection (3)). Regulations made under this section are subject to the affirmative procedure (subsection (6)).