Pt. 8 Ch. 5A inserted (1.4.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 43(2), 64(2) (with s. 63); S.S.I. 2026/84, reg. 2(c)

S. 216B inserted (1.4.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 44(2), 64(2) (with s. 63); S.S.I. 2026/84, reg. 2(c)

http://www.legislation.gov.uk/asp/2014/16/section/216BRevenue Scotland and Tax Powers Act 2014An Act of the Scottish Parliament to establish Revenue Scotland; to establish Scottish tax tribunals; to put in place a general anti-avoidance rule; to make provision about the collection and management of devolved taxes; and for connected purposes.texttext/xmlenStatute Law Database2026-05-08Expert Participation2026-04-01Revenue Scotland and Tax Powers Act 2014s. 141(3A)(3B)Air Departure Tax (Scotland) Act 2017Sch. 2 para. 2(2)s. 46s. 48(2)Revenue Scotland and Tax Powers Act 2014s. 215A-215G and cross-headingsAir Departure Tax (Scotland) Act 2017Sch. 2 para. 21s. 46s. 48(2)Revenue Scotland and Tax Powers Act 2014s. 223(1)(d)(e)Air Departure Tax (Scotland) Act 2017Sch. 2 para. 24s. 46s. 48(2)Revenue Scotland and Tax Powers Act 2014s. 233(1)(j)Air Departure Tax (Scotland) Act 2017Sch. 2 para. 25(2)s. 46s. 48(2)Revenue Scotland and Tax Powers Act 2014s. 233(3A)Air Departure Tax (Scotland) Act 2017Sch. 2 para. 25(3)s. 46s. 48(2)Revenue Scotland and Tax Powers Act 2014s. 4(1)(d)Building Safety Levy (Scotland) Act 2026s. 35(2)(b)s. 52(2)Revenue Scotland and Tax Powers Act 2014s. 4(1A)Building Safety Levy (Scotland) Act 2026s. 35(2)(c)s. 52(2)Revenue Scotland and Tax Powers Act 2014s. 254(3)(zb)Building Safety Levy (Scotland) Act 2026s. 35(3)s. 52(2)Revenue Scotland and Tax Powers Act 2014s, 170Building Safety Levy (Scotland) Act 2026s. 37(4)s. 52(2)Revenue Scotland and Tax Powers Act 2014s, 170 TitleBuilding Safety Levy (Scotland) Act 2026s. 37(5)s. 52(2)Revenue Scotland and Tax Powers Act 2014s, 171 TitleBuilding Safety Levy (Scotland) Act 2026s. 37(6)s. 52(2)Revenue Scotland and Tax Powers Act 2014s, 172 TitleBuilding Safety Levy (Scotland) Act 2026s. 37(7)s. 52(2)Revenue Scotland and Tax Powers Act 2014s, 173 TitleBuilding Safety Levy (Scotland) Act 2026s. 37(8)s. 52(2)Revenue Scotland and Tax Powers Act 2014s. 209(1)(a)(v)(vi)Building Safety Levy (Scotland) Act 2026s. 39(2)s. 52(2)Revenue Scotland and Tax Powers Act 2014Ch. 5BBuilding Safety Levy (Scotland) Act 2026s. 40(2)s. 52(2)Revenue Scotland and Tax Powers Act 2014s. 216KBuilding Safety Levy (Scotland) Act 2026s. 41(2)s. 52(2)Revenue Scotland and Tax Powers Act 2014s. 216LBuilding Safety Levy (Scotland) Act 2026s. 42(2)s. 52(2)Revenue Scotland and Tax Powers Act 2014s. 216MBuilding Safety Levy (Scotland) Act 2026s. 43(2)s. 52(2)Revenue Scotland and Tax Powers Act 2014s. 216N-216PBuilding Safety Levy (Scotland) Act 2026s. 44(2)s. 52(2)Revenue Scotland and Tax Powers Act 2014s. 254(3)(lb)Building Safety Levy (Scotland) Act 2026s. 44(3)s. 52(2)Revenue Scotland and Tax Powers Act 2014s. 233(1)(o)-(r)Building Safety Levy (Scotland) Act 2026s. 45(2)s. 52(2)PART 8PenaltiesChapter 5APenalties relating solely to Scottish aggregates tax
216BFailure to keep records of production of exempt aggregate: Scottish aggregates tax(1)

This section applies to a person who fails to keep or preserve records or documents as required under regulations made under section 18(5) of the AT(S) Act 2024.

(2)

The person is liable to a penalty of £1,000.