100.This section inserts a new section 216J into the Revenue Scotland and Tax Powers Act 2014 (as the first section of a new Chapter 5B of Part 8 of that Act), creating a penalty in relation to the levy where a person has failed to seek Revenue Scotland’s approval to appoint a tax representative where required to do so in regulations made under section 29(1) of the Act. The applicable penalty is a flat rate penalty of £10,000.
Commentary on Provisions Part 5 – Penalties Section 40: Failure to request approval of tax representative appointment