P ART 2 20 D EVOLVED TAXES ADMINISTRATION 51 Minor amendment of section 94 of the Revenue Scotland and Tax Powers Act 2014 (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) In section 94 (direction to complete enquiry), in subsection (3), for “paragraph” substitute “section”. 25 51A Refusal of repayment claim where other tax not paid (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) In schedule 3 (claims for relief from double assessment and for repayment), in paragraph 12, after sub-paragraph (2) insert— “(3) If a person who has made a claim has failed to pay to Revenue Scotland an 30 amount (whether of tax, penalty or interest) other than the amount which is the subject of the claim, Revenue Scotland need not give effect to the claim to the extent of that failure.”. 53 Penalties for failure to pay tax (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. 34 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 2—Devolved taxes administration (2) In section 168 (penalty for failure to pay tax), in subsection (1), in entry 1 of the table, in column 4— (a) before the existing words insert— “(a) The earlier of— 5 (a) the date falling 30 days after the date by which the amount must be paid, or (b) if the tax return was not made on or before the filing date, the date falling 30 days after the filing date.”, (b) in the existing words “(a),” is repealed. 10 54 Communications from Revenue Scotland to taxpayers 1 (1) The Revenue Scotland and Tax Powers Act is modified as follows. (2) After section 251 insert— “Communications from Revenue Scotland to taxpayers 251A Communications from Revenue Scotland to taxpayers 15 (1) The Scottish Ministers may by regulations make provision about communications from Revenue Scotland to any person. (2) Regulations under subsection (1) may in particular include provision about the use of electronic communications. (2A) Before laying a draft of a Scottish statutory instrument containing regulations 20 under subsection (1) before the Scottish Parliament, the Scottish Ministers must consult such persons as they consider appropriate. (3) Regulations under subsection (1) may modify any enactment (including this Act).”. (3) In section 254 (subordinate legislation), in subsection (3), after paragraph (p) insert— 25 “(pa) section 251A(1),”. 55 Use of automation...