98.This section amends section 182 of the Revenue Scotland and Tax Powers Act 2014, applying the penalties there for inaccuracies in taxpayer documents in relation to the levy: this includes a situation where a taxpayer has amended their tax return under section 83 of the 2014 Act, and claims for repayment under sections 106 to 108 of the 2014 Act. Under section 183 of the 2014 Act, the penalty would be a maximum of 100% of the potential lost revenue for a deliberate inaccuracy, and a maximum 30% of the potential lost revenue for a careless inaccuracy.
Commentary on Provisions Part 5 – Penalties Section 38: Inaccuracies in taxpayer documents