99.This section substitutes a new provision into section 209 of the Revenue Scotland and Tax Powers Act 2014 on penalties for failure to register for tax, applying these penalties for failure to comply with the duties imposed by sections 15 and 18 of the Act: i.e. the duties relating to registration on persons who carry out taxable activities. Under section 210 of the 2014 Act, the penalty would be 100% of the potential lost revenue for a deliberate failure to comply, and 30% of the potential lost revenue for a careless failure to comply.
Commentary on Provisions Part 5 – Penalties Section 39: Failure to register for levy etc.