(c) Claim for repayment under section 106, 107 or 108 of this Act.”, (b) in subsection (7), for “item 1 or 2” substitute “any item”. 10 41 Failure to register for tax etc. 1 (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) In section 209(1) (penalties for failure to register for tax etc.), for paragraph (a) substitute— “(a) P fails to comply with a requirement imposed by or under any of the 15 following provisions (“a relevant requirement”)— (i) section 22 or 23 of the LT(S) Act 2014 (registration and information required to keep register up to date), (ii) section 18 of the AT(S) Act 2024...