PART 8Penalties
F1Chapter 5APenalties relating solely to Scottish aggregates tax
F2216BFailure 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.