The Act Part 6 – Tax Returns, Enquiries and Assessments Penalties for failing to keep and preserve records Section 80 – Power to change penalty provisions in sections 76 to 79
117.This section provides a regulation-making power for the Scottish Ministers to make provision, or further provision, about penalties under Chapter 2 of Part 6. Such regulations are subject to the affirmative procedure, may not create criminal offences but may modify any enactment. Regulations under this section do not apply to a failure which began before the date on which the regulations came into force.