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 216D Failure to notify cessation of eligibility for group treatment or of having place of business in UK: Scottish aggregates tax S

(1) This section applies to a person who—

(a) fails to notify Revenue Scotland, under section 30(1) of the AT(S) Act 2024, that the person has ceased to be eligible to be treated as a member of a group for the purposes of Part 1 of that Act, or

(b) fails to notify Revenue Scotland, under section 30(2) of the AT(S) Act 2024, that the person has ceased to have an established place of business in the United Kingdom.

(2) The person is liable to a penalty of £500.]]

Textual Amendments

F2 S. 216D inserted (1.4.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 46(2), 64(2) (with s. 63); S.S.I. 2026/84, reg. 2(c)