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. 216C inserted (1.4.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 45(2), 64(2) (with s. 63); S.S.I. 2026/84, reg. 2(c)

http://www.legislation.gov.uk/asp/2014/16/section/216CRevenue 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)PART 8PenaltiesChapter 5APenalties relating solely to Scottish aggregates tax
216CFailure to request approval of tax representative appointment: Scottish aggregates tax(1)

This section applies to a person who—

(a)

becomes subject, in accordance with regulations under section 26(1) of the AT(S) Act 2024, to an obligation to request Revenue Scotland’s approval for the appointment of the person’s tax representative, but

(b)

fails (with or without making the appointment) to make the request as required by the regulations.

(2)

The person is liable to a penalty of £10,000.