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Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

Section 48: Failure to provide security

119.This section inserts a new section 216F into the 2014 Act, creating a new penalty for a failure to provide security for payment of Scottish aggregates tax when required to do so by Revenue Scotland under section 36 or 37 of the Act. This would be a flat rate penalty of £20,000.

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