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 216F Penalty for failure to provide security: Scottish aggregates tax S

(1) This section applies to a person who fails to comply with a requirement by Revenue Scotland under section 36 or 37 of the AT(S) Act 2024 to provide security for the payment of Scottish aggregates tax.

(2) The person is liable to a penalty of £20,000.]]

Textual Amendments

F2 S. 216F inserted (1.4.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 48(2), 64(2) (with s. 63); S.S.I. 2026/84, reg. 2(c)