PART 8 S Penalties

[F1 Chapter 5A S Penalties relating solely to Scottish aggregates tax

Textual Amendments

F1 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)

[F2 216B Failure to keep records of production of exempt aggregate: Scottish aggregates tax S

(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.]]

Textual Amendments

F2 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)