http://www.legislation.gov.uk/asp/2014/16/section/216FRevenue 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)
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-a5a2683e362404ffee9ad59433851b10-1778158327922" CommentaryRef="key-a5a2683e362404ffee9ad59433851b10">Penalty for failure to provide security: Scottish aggregates tax</Addition></Addition>216F1This 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.2The person is liable to a penalty of £20,000.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. 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)