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 Participation2026-04-01
Revenue 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 5A<Addition ChangeId="key-ef6f894bcf6aec3951e11854343a3c2d-1778157872740" CommentaryRef="key-ef6f894bcf6aec3951e11854343a3c2d">Penalties relating solely to Scottish aggregates tax</Addition><Addition ChangeId="key-ef6f894bcf6aec3951e11854343a3c2d-1778157872740" CommentaryRef="key-ef6f894bcf6aec3951e11854343a3c2d"><Addition ChangeId="key-6e4eade77f8df44d23b4e8881cc2d5cd-1778158144605" CommentaryRef="key-6e4eade77f8df44d23b4e8881cc2d5cd">Failure to request approval of tax representative appointment: Scottish aggregates tax</Addition></Addition>216C1This section applies to a person who—abecomes 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, butbfails (with or without making the appointment) to make the request as required by the regulations.2The person is liable to a penalty of £10,000.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)